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EMPLOYEE BENEFIT PLANS - (Tables)

12 Months Ended

Dec. 31, 2018

Retirement Benefits [Abstract]

Schedule of Net Funded Status [Table Text Block]

The following tables present the changes in benefit obligations, plan assets and funded status for the pension plans and the components of net periodic pension cost.

	Year Ended December 31,
(In thousands)	2018				2017
Accumulated Benefit Obligation (ABO) at December 31	$	78,746			$	92,375
Change in Projected Benefit Obligation (PBO)
PBO at beginning of year	$	120,319			$	96,160
Service cost	5,242				4,328
Interest cost	4,137				3,912
Participant contributions	745				735
Actuarial (gain) loss, including assumption changes	(11,644		)		10,906
Benefits paid	(3,892		)		(3,005		)
Foreign currency exchange rate changes	(9,392		)		7,283
PBO at end of year	$	105,515			$	120,319
Change in Plan Assets
Fair value of plan assets at beginning of year	$	97,182			$	84,753
Actual return on plan assets	(425		)		7,875
Participant contributions	745				735
Employer contributions	372				368
Benefits paid	(3,892		)		(3,005		)
Foreign currency exchange rate changes	(7,426		)		6,456
Fair value of plan assets at end of year	$	86,556			$	97,182
Funded Status	$	(18,959	)		$	(23,137	)
Amounts Recognized in the Consolidated Balance Sheets
Current liabilities	$	(364	)		$	(395	)
Noncurrent liabilities	(18,595		)		(22,742		)
Net amount recognized	$	(18,959	)		$	(23,137	)
Amounts Recognized in Accumulated Other Comprehensive Income (Loss)
Net actuarial (gain) loss	$	(2,696	)		$	2,508
Total amount recognized, before tax effect	$	(2,696	)		$	2,508

Schedule of Net Benefit Costs [Table Text Block]

	Year Ended December 31,
	2018				2017				2016
	(In thousands)
Components of Net Periodic Pension Cost
Service cost	$	5,242			$	4,328			$	3,845
Interest cost	4,137				3,912				3,856
Expected return on plan assets	(5,969		)		(5,562		)		(5,328		)
Recognized actuarial gain	(46		)		(149		)		(31		)
Net periodic pension cost	$	3,364			$	2,529			$	2,342
Other Changes in Plan Assets and PBO Recognized in Accumulated Other Comprehensive Income (Loss)
Net actuarial (gain) loss	$	(5,250	)		$	8,593			$	2,756
Amortization of unrecognized net actuarial gain	46				149				31
Total amount recognized, before tax effect	(5,204		)		8,742				2,787
Tax effect	1,406				(2,361		)		(302		)
Total amount recognized, after tax effect	$	(3,798	)		$	6,381			$	2,485
Total recognized in net periodic pension cost and accumulated other comprehensive income (loss)	$	(434	)		$	8,910			$	4,827

Schedule of Allocation of Plan Assets [Table Text Block]

The asset mix is reviewed and rebalanced to target on an annual basis.

Asset Category	Target %
Canadian equities	12.5	%
Non-Canadian equities	27.5	%
Total equities	40	%
Fixed income investments	45	%
Other investments	15	%

The Plan's weighted asset allocations by asset category are as follows:

	December 31
	2018			2017
Asset Category
Pooled Funds:
Canadian equities	12.4	%		11.5	%
U.S. equities	5.0	%		4.6	%
Non-North American equities	22.5	%		20.8	%
Fixed income investments	44.7	%		41.4	%
Other	15.4	%		21.7	%
Total	100.0	%		100.0	%

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

The following tables set forth the fair value of the Plan's assets by asset category:

	December 31, 2018
(In thousands)	Level 1				Level 2				Level 3				NAV (1)				Total
Pooled Funds:
Canadian equities	$	—			$	—			$	—			$	10,693			$	10,693
U.S. equities	—				—				—				4,356				4,356
Non-North American equities	—				—				—				19,492				19,492
Fixed income investments	—				—				—				38,668				38,668
Other	203				—				—				13,144				13,347
Total investments	$	203			$	—			$	—			$	86,353			$	86,556

	December 31, 2017
(In thousands)	Level 1				Level 2				Level 3				NAV (1)				Total
Pooled Funds:
Canadian equities	$	—			$	—			$	—			$	11,211			$	11,211
U.S. equities	—				—				—				4,436				4,436
Non-North American equities	—				—				—				20,207				20,207
Fixed income investments	—				—				—				40,193				40,193
Other	3,996				—				—				17,139				21,135
Total investments	$	3,996			$	—			$	—			$	93,186			$	97,182

⁽¹⁾ As described above, investments measured at fair value using the NAV per share practical expedient have not been classified in the fair value hierarchy. The amounts presented in the tables are intended to reconcile the fair value hierarchy to the total fair value of plan assets.

Pension and Other Postretirement Plans, Pensions, Policy [Policy Text Block]

13. EMPLOYEE BENEFIT PLANS

Defined Contribution Plans

A majority of WESCO’s employees are covered by defined contribution retirement savings plans for their services rendered subsequent to WESCO’s formation. WESCO also offers a deferred compensation plan for select individuals. For U.S. participants, WESCO matches contributions made by employees at an amount equal to 50% of participants' total monthly contributions up to a maximum of 6% of eligible compensation. For Canadian participants, WESCO makes contributions in amounts ranging from 3% to 5% of participants' eligible compensation based on years of continuous service. WESCO may also make, subject to the Board's approval, a discretionary contribution to the defined contribution retirement savings plan covering U.S. participants if certain predetermined profit levels are attained. Discretionary employer contribution charges of $20.6 million and $10.0 million were incurred in 2018 and 2017, respectively. In 2016, there was no charge for discretionary employer contributions. For the years ended December 31, 2018, 2017 and 2016, WESCO incurred charges of $42.0 million, $31.3 million, and $18.5 million, respectively, for all such plans. Contributions are made in cash to employee retirement savings plan accounts. The deferred compensation plan is an unfunded plan. As of December 31, 2018 and 2017, the Company's obligation under the deferred compensation plan was $21.9 million and $24.3 million, respectively. Employees have the option to transfer balances allocated to their accounts in the defined contribution retirement savings plan and the deferred compensation plan into any of the available investment options.

Defined Benefit Plans

The Company sponsors a contributory defined benefit plan (the "Plan") covering substantially all Canadian employees of EECOL. The Plan provides retirement benefits based on earnings and credited service, and participants contribute 2% of their earnings to the Plan. Participants become 100% vested after two years of continuous service or, if earlier, at the participant's normal retirement age.

The Company also sponsors a Supplemental Executive Retirement Plan (the "SERP"), which provides additional pension benefits to certain executives of EECOL based on earnings, and credited service. Effective January 1, 2013, the SERP was closed to new participants and existing participants became 100% vested. SERP participants continue to contribute 4% of their earnings to the Plan.

The following tables present the changes in benefit obligations, plan assets and funded status for the pension plans and the components of net periodic pension cost.

	Year Ended December 31,
(In thousands)	2018				2017
Accumulated Benefit Obligation (ABO) at December 31	$	78,746			$	92,375
Change in Projected Benefit Obligation (PBO)
PBO at beginning of year	$	120,319			$	96,160
Service cost	5,242				4,328
Interest cost	4,137				3,912
Participant contributions	745				735
Actuarial (gain) loss, including assumption changes	(11,644		)		10,906
Benefits paid	(3,892		)		(3,005		)
Foreign currency exchange rate changes	(9,392		)		7,283
PBO at end of year	$	105,515			$	120,319
Change in Plan Assets
Fair value of plan assets at beginning of year	$	97,182			$	84,753
Actual return on plan assets	(425		)		7,875
Participant contributions	745				735
Employer contributions	372				368
Benefits paid	(3,892		)		(3,005		)
Foreign currency exchange rate changes	(7,426		)		6,456
Fair value of plan assets at end of year	$	86,556			$	97,182
Funded Status	$	(18,959	)		$	(23,137	)
Amounts Recognized in the Consolidated Balance Sheets
Current liabilities	$	(364	)		$	(395	)
Noncurrent liabilities	(18,595		)		(22,742		)
Net amount recognized	$	(18,959	)		$	(23,137	)
Amounts Recognized in Accumulated Other Comprehensive Income (Loss)
Net actuarial (gain) loss	$	(2,696	)		$	2,508
Total amount recognized, before tax effect	$	(2,696	)		$	2,508

	Year Ended December 31,
	2018				2017				2016
	(In thousands)
Components of Net Periodic Pension Cost
Service cost	$	5,242			$	4,328			$	3,845
Interest cost	4,137				3,912				3,856
Expected return on plan assets	(5,969		)		(5,562		)		(5,328		)
Recognized actuarial gain	(46		)		(149		)		(31		)
Net periodic pension cost	$	3,364			$	2,529			$	2,342
Other Changes in Plan Assets and PBO Recognized in Accumulated Other Comprehensive Income (Loss)
Net actuarial (gain) loss	$	(5,250	)		$	8,593			$	2,756
Amortization of unrecognized net actuarial gain	46				149				31
Total amount recognized, before tax effect	(5,204		)		8,742				2,787
Tax effect	1,406				(2,361		)		(302		)
Total amount recognized, after tax effect	$	(3,798	)		$	6,381			$	2,485
Total recognized in net periodic pension cost and accumulated other comprehensive income (loss)	$	(434	)		$	8,910			$	4,827

In accordance with ASU 2017-07, as described in Note 2, the service cost of $5.2 million, $4.3 million and $3.8 million for the years ended December 31, 2018, 2017 and 2016, respectively, was reported as a component of selling, general and administrative expenses. The other components of net periodic benefit cost totaling a net benefit of $1.9 million for the year ended December 31, 2018 was presented as a component of net interest and other, as described in Note 15 below. For the years ended December 31, 2017 and 2016, the Company reclassified a net benefit of $1.8 million and $1.5 million, respectively, from selling, general and administrative expenses to net interest and other. The Company used the amounts disclosed in Note 11 of the Notes to Consolidated Financial Statements in the Annual Report on Form 10-K for the fiscal year ended December 31, 2017 as the estimation basis for applying the retrospective presentation requirements.

The interest rate used to discount future estimated cash flows is determined using the Canadian Institute of Actuaries ("CIA") methodology, which references yield curve information provided by Fiera Capital and matches expected benefit payments. The expected long-term rate of return on plan assets is applied to the fair market-related value of plan assets.

The following weighted-average actuarial assumptions were used to determine benefit obligations at December 31:

	2018						2017
	Pension Plan			SERP			Pension Plan			SERP
Discount rate	4.0	%		4.0	%		3.5	%		3.5	%
Rate of compensation increase	3.8	%		3.8	%		3.8	%		3.8	%

The following weighted-average actuarial assumptions were used to determine net periodic pension costs at January 1:

	Year Ended December 31,
	2018						2017						2016
	Pension Plan			SERP			Pension Plan			SERP			Pension Plan			SERP
Discount rate	3.5	%		3.5	%		3.9	%		3.9	%		4.2	%		4.2	%
Expected long-term return on assets	6.4	%		n/a			6.4	%		n/a			6.4	%		n/a
Rate of compensation increase	3.8	%		3.8	%		3.8	%		3.8	%		4.0	%		4.0	%

The following benefit payments, which reflect expected future service, are expected to be paid:

Years ending December 31	(In thousands)
2019	$	2,870
2020	2,946
2021	3,098
2022	3,196
2023	3,448
2024 to 2028	21,721

The Company expects to contribute approximately $2.9 million and $0.4 million to the Plan and SERP, respectively, in 2019.

The Plan's weighted asset allocations by asset category are as follows:

	December 31
	2018			2017
Asset Category
Pooled Funds:
Canadian equities	12.4	%		11.5	%
U.S. equities	5.0	%		4.6	%
Non-North American equities	22.5	%		20.8	%
Fixed income investments	44.7	%		41.4	%
Other	15.4	%		21.7	%
Total	100.0	%		100.0	%

The Plan's long-term overall objective is to maintain benefits at their current level without affecting the cost of maintaining the Plan, assuming that the demographic make-up of the group of members remains the same.

The primary investment objective, in support of the overall objective, is to earn the highest rate of return possible for the Plan, while keeping risk at acceptable levels. The long-term return objective of the Plan is to achieve a minimum annualized rate of return in excess of the actuarial requirements. This translates into a required return of 3.0% above inflation, net of investment management fees. The return objective is consistent with the overall investment risk level that the Plan assumes in order to meet the pension obligations of the Plan. To achieve this long term investment objective, the Plan has adopted an asset mix that has a combination of primarily equity and fixed income investments. Risk is controlled by investing in a well-diversified portfolio of asset classes. A benchmark portfolio is established based on the expected returns for each asset class available. The investment of the Plan's assets in accordance with the benchmark portfolio should enable the Plan to not only attain, but also exceed the minimum overall objective.

The following table presents the target asset mix based on market value for each investment category within which the investment managers must invest the Plan's assets. The asset mix is reviewed and rebalanced to target on an annual basis.

Asset Category	Target %
Canadian equities	12.5	%
Non-Canadian equities	27.5	%
Total equities	40	%
Fixed income investments	45	%
Other investments	15	%

The Plan's assets are measured at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets and liabilities are classified in the fair value hierarchy based on the lowest level of any input that is significant to the measurement of fair value. Investments for which fair value is measured using the net asset value (NAV) per share practical expedient are not classified in the fair value hierarchy. The following describes the valuation methodologies used to measure the fair value of the Plan's assets.

Pooled Equity Investments. These investments consist of the Plan's share of segregated funds that primarily invest in equity securities. The funds are valued at the net asset value of shares held in the underlying funds.

Pooled Fixed Income Investments. These investments consist of the Plan's share of a segregated fund that primarily invests in Canadian issued bonds and debentures and is valued at the net asset value of shares held in the underlying securities.

Other Investments. These investments consist of cash and cash equivalents, a money market fund and diversified growth funds. The diversified growth funds invest in a broad range of asset classes, including equities, bonds, infrastructure, property, commodities and absolute return strategies. These investments are valued at the net asset value of shares held in the underlying funds.

The fair value methods described above may not be indicative of net realizable value or reflective of future fair values. Additionally, while the Company believes the valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

The following tables set forth the fair value of the Plan's assets by asset category:

	December 31, 2018
(In thousands)	Level 1				Level 2				Level 3				NAV (1)				Total
Pooled Funds:
Canadian equities	$	—			$	—			$	—			$	10,693			$	10,693
U.S. equities	—				—				—				4,356				4,356
Non-North American equities	—				—				—				19,492				19,492
Fixed income investments	—				—				—				38,668				38,668
Other	203				—				—				13,144				13,347
Total investments	$	203			$	—			$	—			$	86,353			$	86,556

	December 31, 2017
(In thousands)	Level 1				Level 2				Level 3				NAV (1)				Total
Pooled Funds:
Canadian equities	$	—			$	—			$	—			$	11,211			$	11,211
U.S. equities	—				—				—				4,436				4,436
Non-North American equities	—				—				—				20,207				20,207
Fixed income investments	—				—				—				40,193				40,193
Other	3,996				—				—				17,139				21,135
Total investments	$	3,996			$	—			$	—			$	93,186			$	97,182

⁽¹⁾ As described above, investments measured at fair value using the NAV per share practical expedient have not been classified in the fair value hierarchy. The amounts presented in the tables are intended to reconcile the fair value hierarchy to the total fair value of plan assets.

Schedule of Assumptions Used [Table Text Block]

The following weighted-average actuarial assumptions were used to determine net periodic pension costs at January 1:

	Year Ended December 31,
	2018						2017						2016
	Pension Plan			SERP			Pension Plan			SERP			Pension Plan			SERP
Discount rate	3.5	%		3.5	%		3.9	%		3.9	%		4.2	%		4.2	%
Expected long-term return on assets	6.4	%		n/a			6.4	%		n/a			6.4	%		n/a
Rate of compensation increase	3.8	%		3.8	%		3.8	%		3.8	%		4.0	%		4.0	%

The following weighted-average actuarial assumptions were used to determine benefit obligations at December 31:

	2018						2017
	Pension Plan			SERP			Pension Plan			SERP
Discount rate	4.0	%		4.0	%		3.5	%		3.5	%
Rate of compensation increase	3.8	%		3.8	%		3.8	%		3.8	%

Schedule of Expected Benefit Payments [Table Text Block]

The following benefit payments, which reflect expected future service, are expected to be paid:

Years ending December 31	(In thousands)
2019	$	2,870
2020	2,946
2021	3,098
2022	3,196
2023	3,448
2024 to 2028	21,721

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