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STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2024

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 six months ended June 30, 2024 and 2023, Wesco granted the following stock options, restricted stock units, and performance-based awards at the following weighted-average fair values:

			Three Months Ended												Six Months Ended
			June 30, 2024						June 30, 2023						June 30, 2024						June 30, 2023
Stock options granted			—						1,954						85,425						77,136
Weighted-average fair value			n/a						$	76.75					$	72.05					$	76.77
Restricted stock units granted			35,992						3,295						238,291						173,864
Weighted-average fair value			$	184.73					$	138.11					$	157.19					$	170.41
Performance-based awards granted(1)			570						3,074						193,565						211,445
Weighted-average fair value(1)			$	147.40					$	150.32					$	108.83					$	86.88

(1)    As described further below, the six months ended June 30, 2024 includes performance-based awards granted in February 2021 for which actual achievement levels were certified in February 2024, as well as performance-based awards granted during the six months ended June 30, 2024.

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 six months ended June 30, 2024:

			Awards						Weighted- Average Exercise Price						Weighted- Average Remaining Contractual Term (In years)						Aggregate Intrinsic Value (In millions)
Outstanding at December 31, 2023			818,284						$	59.55
Granted			—						—
Exercised			(41,745)						61.64
Forfeited			(727)						76.25
Outstanding at June 30, 2024			775,812						$	59.43					4.6						$	76.9
Exercisable at June 30, 2024			775,812						$	59.43					4.6						$	76.9

For the six months ended June 30, 2024, the aggregate intrinsic value of stock-settled stock appreciation rights exercised during such period was $4.6 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 six months ended June 30, 2024:

			Awards						Weighted- Average Fair Value
Unvested at December 31, 2023			407,613						$	127.49
Granted			238,291						157.19
Vested			(187,821)						116.48
Forfeited			(19,513)						139.94
Unvested at June 30, 2024			438,570						$	147.69

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 six months ended June 30, 2024:

			Awards						Weighted- Average Fair Value
Unvested at December 31, 2023			254,859						$	115.15
Granted(1)			193,565						108.83
Vested			(223,042)						77.08
Forfeited			(4,226)						159.15
Unvested at June 30, 2024			221,156						$	147.18

(1)    Includes 80,951 performance-based awards granted in February 2024 with a fair value of $152.07 and three-year performance period ending December 31, 2026, and 111,521 of additional performance-based awards related to awards originally granted in February 2021 with a fair value of $77.08 and three-year performance period ended December 31, 2023 for which actual achievement levels were certified in February 2024.

Share-Based Payment Arrangement, Option, Activity

The following table sets forth a summary of stock options and related information for the six months ended June 30, 2024:

			Awards						Weighted- Average Exercise Price						Weighted- Average Remaining Contractual Term (In years)						Aggregate Intrinsic Value (In millions)
Outstanding at December 31, 2023			163,082						$	144.51
Granted			85,425						152.07
Exercised			(2,326)						122.09
Forfeited			(4,327)						155.67
Outstanding at June 30, 2024			241,854						$	147.20					8.7						$	3.7
Exercisable at June 30, 2024			78,712						$	136.91					8.0						$	2.0

For the six months ended June 30, 2024, 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												Six Months Ended
			June 30, 2024						June 30, 2023						June 30, 2024						June 30, 2023
Risk free interest rate			n/a						4.0		%				4.2		%				4.1		%
Expected life (in years)			n/a						5						5						5
Expected volatility			n/a						51		%				55		%				50		%
Expected dividend yield			n/a						0.89		%				1.09		%				0.88		%

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