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EMPLOYEE BENEFIT PLANS - (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
Retirement Benefits [Abstract] |  |
Defined Benefit Plan, Plan Assets, Allocation [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 | %
Schedule of Net Funded Status [Table Text Block] | The following tables present the changes in benefit obligations, plan assets and funded status for the defined benefit plans and the components of net periodic pension cost.
| Year Ended December 31,
(In thousands) | 2019 |  | 2018
Accumulated Benefit Obligation (ABO) at December 31 | $ | 104,649 |  |  | $ | 78,746 |
Change in Projected Benefit Obligation (PBO) |  |  |
PBO at beginning of year | $ | 105,515 |  |  | $ | 120,319 |
Service cost | 4,602 |  |  | 5,242 |
Interest cost | 4,362 |  |  | 4,137 |
Participant contributions | 736 |  |  | 745 |
Actuarial loss (gain), including assumption changes | 18,591 |  |  | (11,644 | )
Benefits paid | (4,459 | ) |  | (3,892 | )
Foreign currency exchange rate changes | 5,505 |  |  | (9,392 | )
PBO at end of year | $ | 134,852 |  |  | $ | 105,515 |
Change in Plan Assets |  |  |
Fair value of plan assets at beginning of year | $ | 86,556 |  |  | $ | 97,182 |
Actual return on plan assets | 12,763 |  |  | (425 | )
Participant contributions | 736 |  |  | 745 |
Employer contributions | 3,198 |  |  | 372 |
Benefits paid | (4,459 | ) |  | (3,892 | )
Foreign currency exchange rate changes | 4,591 |  |  | (7,426 | )
Fair value of plan assets at end of year | $ | 103,385 |  |  | $ | 86,556 |
Funded Status | $ | (31,467 | ) |  | $ | (18,959 | )
Amounts Recognized in the Consolidated Balance Sheets |  |  |
Other current liabilities | $ | (383 | ) |  | $ | (364 | )
Other noncurrent liabilities | (31,084 | ) |  | (18,595 | )
Net amount recognized | $ | (31,467 | ) |  | $ | (18,959 | )
Amounts Recognized in Accumulated Other Comprehensive Income (Loss) |  |  |
Net actuarial loss (gain) | $ | 8,890 |  |  | $ | (2,696 | )
Total amount recognized, before tax effect | $ | 8,890 |  |  | $ | (2,696 | )
Schedule of Net Benefit Costs [Table Text Block] |
| Year Ended December 31,
| 2019 |  | 2018 |  | 2017
| (In thousands)
Components of Net Periodic Pension Cost |  |  |  |  |
Service cost | $ | 4,602 |  |  | $ | 5,242 |  |  | $ | 4,328 |
Interest cost | 4,362 |  |  | 4,137 |  |  | 3,912 |
Expected return on plan assets | (5,695 | ) |  | (5,969 | ) |  | (5,562 | )
Recognized actuarial gain | (63 | ) |  | (46 | ) |  | (149 | )
Net periodic pension cost | $ | 3,206 |  |  | $ | 3,364 |  |  | $ | 2,529 |
Other Changes in Plan Assets and PBO Recognized in Accumulated Other Comprehensive Income (Loss) |  |  |  |  |
Net actuarial loss (gain) | $ | 11,523 |  |  | $ | (5,250 | ) |  | $ | 8,593 |
Amortization of unrecognized net actuarial gain | 63 |  |  | 46 |  |  | 149 |
Total amount recognized, before tax effect | 11,586 |  |  | (5,204 | ) |  | 8,742 |
Tax effect | (2,943 | ) |  | 1,406 |  |  | (2,361 | )
Total amount recognized, after tax effect | $ | 8,643 |  |  | $ | (3,798 | ) |  | $ | 6,381 |
Total recognized in net periodic pension cost and accumulated other comprehensive income (loss) | $ | 11,849 |  |  | $ | (434 | ) |  | $ | 8,910 |
Schedule of Allocation of Plan Assets [Table Text Block] | The Plan's weighted asset allocations by asset category are as follows:
| As of December 31
| 2019 |  | 2018
Asset Category |  |  |
Pooled Funds: |  |  |
Canadian equities | 12.5 | % |  | 12.4 | %
U.S. equities | 5.0 | % |  | 5.0 | %
Non-North American equities | 22.5 | % |  | 22.5 | %
Fixed income investments | 44.8 | % |  | 44.7 | %
Other | 15.2 | % |  | 15.4 | %
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, 2019
(In thousands) | Level 1 |  | Level 2 |  | Level 3 |  | NAV (1) |  | Total
Pooled Funds: |  |  |  |  |  |  |  |  |
Canadian equities | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 12,973 |  |  | $ | 12,973 |
U.S. equities | — |  |  | — |  |  | — |  |  | 5,160 |  |  | 5,160 |
Non-North American equities | — |  |  | — |  |  | — |  |  | 23,239 |  |  | 23,239 |
Fixed income investments | — |  |  | — |  |  | — |  |  | 46,309 |  |  | 46,309 |
Other | 224 |  |  | — |  |  | — |  |  | 15,480 |  |  | 15,704 |
Total investments | $ | 224 |  |  | $ | — |  |  | $ | — |  |  | $ | 103,161 |  |  | $ | 103,385 |
| 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 |
(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] | 14. 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. There were no discretionary contributions for the year ended December 31, 2019. Discretionary employer contribution charges of $20.6 million and $10.0 million were incurred in 2018 and 2017 respectively. For the years ended December 31, 2019, 2018 and 2017, WESCO incurred charges of $27.1 million, $42.0 million, and $31.3 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, 2019 and 2018, the Company's obligation under the deferred compensation plan was $25.2 million and $21.9 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 defined benefit plans and the components of net periodic pension cost.
| Year Ended December 31,
(In thousands) | 2019 |  | 2018
Accumulated Benefit Obligation (ABO) at December 31 | $ | 104,649 |  |  | $ | 78,746 |
Change in Projected Benefit Obligation (PBO) |  |  |
PBO at beginning of year | $ | 105,515 |  |  | $ | 120,319 |
Service cost | 4,602 |  |  | 5,242 |
Interest cost | 4,362 |  |  | 4,137 |
Participant contributions | 736 |  |  | 745 |
Actuarial loss (gain), including assumption changes | 18,591 |  |  | (11,644 | )
Benefits paid | (4,459 | ) |  | (3,892 | )
Foreign currency exchange rate changes | 5,505 |  |  | (9,392 | )
PBO at end of year | $ | 134,852 |  |  | $ | 105,515 |
Change in Plan Assets |  |  |
Fair value of plan assets at beginning of year | $ | 86,556 |  |  | $ | 97,182 |
Actual return on plan assets | 12,763 |  |  | (425 | )
Participant contributions | 736 |  |  | 745 |
Employer contributions | 3,198 |  |  | 372 |
Benefits paid | (4,459 | ) |  | (3,892 | )
Foreign currency exchange rate changes | 4,591 |  |  | (7,426 | )
Fair value of plan assets at end of year | $ | 103,385 |  |  | $ | 86,556 |
Funded Status | $ | (31,467 | ) |  | $ | (18,959 | )
Amounts Recognized in the Consolidated Balance Sheets |  |  |
Other current liabilities | $ | (383 | ) |  | $ | (364 | )
Other noncurrent liabilities | (31,084 | ) |  | (18,595 | )
Net amount recognized | $ | (31,467 | ) |  | $ | (18,959 | )
Amounts Recognized in Accumulated Other Comprehensive Income (Loss) |  |  |
Net actuarial loss (gain) | $ | 8,890 |  |  | $ | (2,696 | )
Total amount recognized, before tax effect | $ | 8,890 |  |  | $ | (2,696 | )
| Year Ended December 31,
| 2019 |  | 2018 |  | 2017
| (In thousands)
Components of Net Periodic Pension Cost |  |  |  |  |
Service cost | $ | 4,602 |  |  | $ | 5,242 |  |  | $ | 4,328 |
Interest cost | 4,362 |  |  | 4,137 |  |  | 3,912 |
Expected return on plan assets | (5,695 | ) |  | (5,969 | ) |  | (5,562 | )
Recognized actuarial gain | (63 | ) |  | (46 | ) |  | (149 | )
Net periodic pension cost | $ | 3,206 |  |  | $ | 3,364 |  |  | $ | 2,529 |
Other Changes in Plan Assets and PBO Recognized in Accumulated Other Comprehensive Income (Loss) |  |  |  |  |
Net actuarial loss (gain) | $ | 11,523 |  |  | $ | (5,250 | ) |  | $ | 8,593 |
Amortization of unrecognized net actuarial gain | 63 |  |  | 46 |  |  | 149 |
Total amount recognized, before tax effect | 11,586 |  |  | (5,204 | ) |  | 8,742 |
Tax effect | (2,943 | ) |  | 1,406 |  |  | (2,361 | )
Total amount recognized, after tax effect | $ | 8,643 |  |  | $ | (3,798 | ) |  | $ | 6,381 |
Total recognized in net periodic pension cost and accumulated other comprehensive income (loss) | $ | 11,849 |  |  | $ | (434 | ) |  | $ | 8,910 |
The service cost of $4.6 million, $5.2 million and $4.3 million for the years ended December 31, 2019, 2018 and 2017, 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 $1.4 million, $1.9 million and $1.8 million for the years ended December 31, 2019, 2018 and 2017, respectively, were presented as a component of net interest and other. 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 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 at the beginning of the year. The following weighted-average actuarial assumptions were used to determine benefit obligations at December 31:
| 2019 |  | 2018
| Pension Plan |  | SERP |  | Pension Plan |  | SERP
Discount rate | 3.2 | % |  | 3.2 | % |  | 4.0 | % |  | 4.0 | %
Rate of compensation increase | 3.5 | % |  | 3.5 | % |  | 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,
| 2019 |  | 2018 |  | 2017
| Pension Plan |  | SERP |  | Pension Plan |  | SERP |  | Pension Plan |  | SERP
Discount rate | 4.0 | % |  | 4.0 | % |  | 3.5 | % |  | 3.5 | % |  | 3.9 | % |  | 3.9 | %
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 | % |  | 3.8 | % |  | 3.8 | %
The following benefit payments, which reflect expected future service, are expected to be paid:
Years ending December 31 | (In thousands)
2020 | $ | 3,740 |
2021 | 3,862 |
2022 | 3,915 |
2023 | 4,089 |
2024 | 4,166 |
2025 to 2029 | 26,159 |
The Company expects to contribute approximately $3.2 million and $0.4 million to the Plan and SERP, respectively, in 2020. The Plan's weighted asset allocations by asset category are as follows:
| As of December 31
| 2019 |  | 2018
Asset Category |  |  |
Pooled Funds: |  |  |
Canadian equities | 12.5 | % |  | 12.4 | %
U.S. equities | 5.0 | % |  | 5.0 | %
Non-North American equities | 22.5 | % |  | 22.5 | %
Fixed income investments | 44.8 | % |  | 44.7 | %
Other | 15.2 | % |  | 15.4 | %
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, 2019
(In thousands) | Level 1 |  | Level 2 |  | Level 3 |  | NAV (1) |  | Total
Pooled Funds: |  |  |  |  |  |  |  |  |
Canadian equities | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 12,973 |  |  | $ | 12,973 |
U.S. equities | — |  |  | — |  |  | — |  |  | 5,160 |  |  | 5,160 |
Non-North American equities | — |  |  | — |  |  | — |  |  | 23,239 |  |  | 23,239 |
Fixed income investments | — |  |  | — |  |  | — |  |  | 46,309 |  |  | 46,309 |
Other | 224 |  |  | — |  |  | — |  |  | 15,480 |  |  | 15,704 |
Total investments | $ | 224 |  |  | $ | — |  |  | $ | — |  |  | $ | 103,161 |  |  | $ | 103,385 |
| 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 |
(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. |
Defined Benefit Plan, Assumptions [Table Text Block] | The following weighted-average actuarial assumptions were used to determine benefit obligations at December 31:
| 2019 |  | 2018
| Pension Plan |  | SERP |  | Pension Plan |  | SERP
Discount rate | 3.2 | % |  | 3.2 | % |  | 4.0 | % |  | 4.0 | %
Rate of compensation increase | 3.5 | % |  | 3.5 | % |  | 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,
| 2019 |  | 2018 |  | 2017
| Pension Plan |  | SERP |  | Pension Plan |  | SERP |  | Pension Plan |  | SERP
Discount rate | 4.0 | % |  | 4.0 | % |  | 3.5 | % |  | 3.5 | % |  | 3.9 | % |  | 3.9 | %
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 | % |  | 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)
2020 | $ | 3,740 |
2021 | 3,862 |
2022 | 3,915 |
2023 | 4,089 |
2024 | 4,166 |
2025 to 2029 | 26,159 |

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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of net funded status of pension plans and/or other employee benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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