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STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2023

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 months ended March 31, 2023 and 2022, Wesco granted the following stock options, restricted stock units, and performance-based awards at the following weighted-average fair values:

									Three Months Ended
															March 31, 2023						March 31, 2022
Stock options granted															75,182						89,550
Weighted-average fair value															$	76.77					$	57.26
Restricted stock units granted															170,569						224,946
Weighted-average fair value															$	171.03					$	122.11
Performance-based awards granted(1)															208,371						83,991
Weighted-average fair value(1)															$	85.94					$	122.09

(1)    As described further below, the three months ended March 31, 2023 includes performance-based awards granted in February 2020 for which actual achievement levels were certified in February 2023.

Share-based Payment Arrangement, Option and Stock Appreciation Rights, Activity [Table Text Block]

The following table sets forth a summary of stock-settled stock appreciation rights and related information for the three months ended March 31, 2023:

			Awards						Weighted- Average Exercise Price						Weighted- Average Remaining Contractual Term (In years)						Aggregate Intrinsic Value (In millions)
Outstanding at December 31, 2022			1,248,115						$	62.02
Granted			—						—
Exercised			(339,649)						68.51
Forfeited			(638)						72.15
Outstanding at March 31, 2023			907,828						$	59.59					5.6						$	86.2
Exercisable at March 31, 2023			865,198						$	58.72					5.5						$	82.9

For the three months ended March 31, 2023, the aggregate intrinsic value of stock-settled stock appreciation rights exercised during such period was $31.6 million.

Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

The following table sets forth a summary of restricted stock units and related information for the three months ended March 31, 2023:

			Awards						Weighted- Average Fair Value
Unvested at December 31, 2022			774,233						$	73.79
Granted			170,569						171.03
Vested			(323,156)						72.05
Forfeited			(184)						102.64
Unvested at March 31, 2023			621,462						$	101.38

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

The following table sets forth a summary of performance-based awards and related information for the three months ended March 31, 2023:

			Awards						Weighted- Average Fair Value
Unvested at December 31, 2022			335,329						$	75.26
Granted(1)			208,371						85.94
Vested			(289,394)						48.32
Forfeited			—						—
Unvested at March 31, 2023			254,306						$	114.66

(1)    Includes 63,098 performance-based awards granted in February 2023 with a fair value of $171.96 and three-year performance period ending December 31, 2025, and 144,697 performance-based awards granted in February 2020 with a fair value of $48.32 and three-year performance period ended December 31, 2022 for which actual achievement levels were certified in February 2023.

Share-Based Payment Arrangement, Option, Activity

The following table sets forth a summary of stock options and related information for the three months ended March 31, 2023:

			Awards						Weighted- Average Exercise Price						Weighted- Average Remaining Contractual Term (In years)						Aggregate Intrinsic Value (In millions)
Outstanding at December 31, 2022			87,347						$	121.55
Granted			75,182						170.04
Exercised			(1,279)						122.09
Forfeited			—						—
Outstanding at March 31, 2023			161,250						$	144.15					9.4						$	2.9
Exercisable at March 31, 2023			27,329						$	122.09					8.9						$	0.9

For the three months ended March 31, 2023, the aggregate intrinsic value of stock options exercised during such period was not material.

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]

The fair values of stock options, as disclosed in the table above, were estimated using the following weighted-average assumptions in the respective periods:

									Three Months Ended
															March 31, 2023						March 31, 2022
Risk free interest rate															4.1		%				1.9		%
Expected life (in years)															5						7
Expected volatility															50		%				43		%
Expected dividend yield															0.88		%				n/a

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