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STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2016

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

During the three and nine months ended September 30, 2016 and 2015, WESCO granted the following stock-settled stock appreciation rights, restricted stock units and performance-based awards at the following weighted-average fair values:

	Three Months Ended								Nine Months Ended
	September 30, 2016				September 30, 2015				September 30, 2016				September 30, 2015
Stock-settled stock appreciation rights granted	1,745				—				709,999				394,182
Weighted-average fair value	$	16.68			$	—			$	12.91			$	21.68
Restricted stock units granted	—				2,730				143,305				81,022
Weighted-average fair value	$	—			$	54.94			$	42.45			$	69.05
Performance-based awards granted	—				—				91,768				59,661
Weighted-average fair value	$	—			$	—			$	47.00			$	67.81

Schedule of Share-based Compensation, Stock Options and Stock Appreciation Rights Award Activity [Table Text Block]

The following table sets forth a summary of stock-settled stock appreciation rights and related information for the nine months ended September 30, 2016:

	Awards			Weighted- Average Exercise Price				Weighted- Average Remaining Contractual Term (In years)		Aggregate Intrinsic Value (In thousands)
Outstanding at December 31, 2015	2,567,021			$	54.47
Granted	709,999			42.63
Exercised	(312,244	)		32.45
Forfeited	(279,190	)		64.07
Outstanding at September 30, 2016	2,685,586			52.89				5.6		$	33,729
Exercisable at September 30, 2016	1,776,910			$	53.65			3.8		$	21,472

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

The following table sets forth a summary of time-based restricted stock units and related information for the nine months ended September 30, 2016:

	Awards			Weighted- Average Fair Value
Unvested at December 31, 2015	175,411			$	74.52
Granted	143,305			42.45
Vested	(59,904	)		72.43
Forfeited	(17,100	)		59.69
Unvested at September 30, 2016	241,712			$	57.29

Schedule of Nonvested Performance-based Units Activity [Table Text Block]

The following table sets forth a summary of performance-based awards for the nine months ended September 30, 2016:

	Awards			Weighted- Average Fair Value
Unvested at December 31, 2015	114,520			$	76.48
Granted	91,768			47.00
Vested	—			—
Forfeited	(53,394	)		71.89
Unvested at September 30, 2016	152,894			$	60.39

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

Weighted-Average Assumptions
Grant date share price	$	42.44
WESCO expected volatility	26.3		%
Peer group median volatility	24.2		%
Risk-free interest rate	0.89		%
Correlation of peer company returns	121.5		%

Stock Appreciation Rights (SARs) [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	Three Months Ended						Nine Months Ended
	September 30, 2016			September 30, 2015			September 30, 2016			September 30, 2015
Risk free interest rate	1.3	%		—	%		1.2	%		1.6	%
Expected life (in years)	5			0			5			5
Expected volatility	31	%		—	%		32	%		32	%

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- Definition

Tabular disclosure of the changes in outstanding nonvested performance-based units.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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+ References

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+ References

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