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STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 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 nine months ended September 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												Nine Months Ended
			September 30, 2024						September 30, 2023						September 30, 2024						September 30, 2023
Stock options granted			—						1,593						85,425						78,729
Weighted-average fair value			n/a						$	72.57					$	72.05					$	76.69
Restricted stock units granted			1,942						1,649						240,233						175,513
Weighted-average fair value			$	150.44					$	140.91					$	157.13					$	170.13
Performance-based awards granted(1)			540						662						194,105						212,107
Weighted-average fair value(1)			$	147.26					$	115.04					$	108.94					$	86.97

(1)    As described further below, the nine months ended September 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 nine months ended September 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 nine months ended September 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			(44,063)						62.58
Forfeited			(727)						76.25
Outstanding at September 30, 2024			773,494						$	59.37					4.4						$	84.0
Exercisable at September 30, 2024			773,494						$	59.37					4.4						$	84.0

For the nine months ended September 30, 2024, the aggregate intrinsic value of stock-settled stock appreciation rights exercised during such period was $4.7 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 nine months ended September 30, 2024:

			Awards						Weighted- Average Fair Value
Unvested at December 31, 2023			407,613						$	127.49
Granted			240,233						157.13
Vested			(193,762)						115.40
Forfeited			(27,973)						142.78
Unvested at September 30, 2024			426,111						$	148.54

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 nine months ended September 30, 2024:

			Awards						Weighted- Average Fair Value
Unvested at December 31, 2023			254,859						$	115.15
Granted(1)			194,105						108.94
Vested			(223,042)						77.08
Forfeited			(7,065)						154.19
Unvested at September 30, 2024			218,857						$	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 nine months ended September 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			(3,053)						122.09
Forfeited			(6,343)						154.71
Outstanding at September 30, 2024			239,111						$	147.23					8.4						$	5.2
Exercisable at September 30, 2024			79,145						$	136.93					7.7						$	2.5

For the nine months ended September 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												Nine Months Ended
			September 30, 2024						September 30, 2023						September 30, 2024						September 30, 2023
Risk free interest rate			n/a						4.4		%				4.2		%				4.1		%
Expected life (in years)			n/a						5						5						5
Expected volatility			n/a						52		%				55		%				50		%
Expected dividend yield			n/a						0.96		%				1.09		%				0.89		%

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