0000929008-23-000006 | 10-K | XBRL Viewer

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COVER PAGE - USD ($) $ in Billions	12 Months Ended
COVER PAGE - USD ($) $ in Billions	Dec. 31, 2022	Feb. 17, 2023	Jun. 30, 2022
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	001-14989
Entity Registrant Name	WESCO International, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	25-1723342
Entity Address, Postal Zip Code	15219
Entity Address, Address Line One	225 West Station Square DriveSuite 700
Entity Address, State or Province	PA
Entity Address, City or Town	Pittsburgh,
City Area Code	412
Local Phone Number	454-2200
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Current Fiscal Year End Date	--12-31
Entity Public Float			$ 5.4
Entity Common Stock, Shares Outstanding		51,099,562
Entity Central Index Key	0000929008
Documents Incorporated by Reference	Part III of this Form 10-K incorporates by reference portions of the registrant’s Proxy Statement for its 2023 Annual Meeting of Stockholders.
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Common Class A [Member]
Document Information [Line Items]
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	WCC
Name of Exchange	NYSE
Series A Preferred Stock
Document Information [Line Items]
Title of 12(b) Security	Depositary Shares, each representing a 1/1,000th interest in a share of Series A Fixed-Rate Reset Cumulative Perpetual Preferred Stock
Trading Symbol	WCC PR A
Name of Exchange	NYSE

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2022
Auditor [Line Items]
Auditor Location	Pittsburgh, Pennsylvania
Auditor Firm ID	238
Auditor Name	PricewaterhouseCoopers LLP

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 527,348	$ 212,583
Trade accounts receivable	3,662,663	2,957,613
Other accounts receivable	435,711	375,885
Inventories	3,498,824	2,666,219
Prepaid expenses and other current assets	205,993	137,811
Total current assets	8,330,539	6,350,111
Property, buildings and equipment, net	402,674	379,012
Operating Lease, Right-of-Use Asset	625,082	530,863
Intangible assets, net	1,943,400	1,944,141
Goodwill	3,240,931	3,208,333
Deferred Income Taxes	34,155	34,191
Other assets	234,905	171,048
Total assets	14,811,686	12,617,699
Current Liabilities:
Accounts payable	2,728,195	2,140,251
Accrued payroll and benefit costs	269,128	314,962
Short-term debt and current portion of long-term debt	70,471	9,528
Other current liabilities	749,553	585,067
Total current liabilities	3,817,347	3,049,808
Long-term Debt, Excluding Current Maturities	5,345,973	4,701,542
Operating Lease, Liability, Noncurrent	510,433	414,248
Deferred Income Tax Liabilities, Net	460,746	437,444
Other noncurrent liabilities	227,615	238,446
Total liabilities	10,362,114	8,841,488
Commitments and contingencies
Stockholders' Equity:
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding	0	0
Additional capital	2,005,442	1,969,332
Retained earnings	3,794,965	3,004,690
Treasury stock, at cost	(969,150)	(956,188)
Accumulated other comprehensive income (loss)	(377,751)	(236,035)
Total stockholders' equity	4,454,234	3,782,524
Noncontrolling interest	(4,662)	(6,313)
Total WESCO International stockholders' equity	4,449,572	3,776,211
Total liabilities and stockholders' equity	14,811,686	12,617,699
Common Stock
Stockholders' Equity:
Common Stock	685	682
Common Class B
Stockholders' Equity:
Common Stock	43	43
Preferred Stock
Stockholders' Equity:
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding	0	0
Series A Preferred Stock
Stockholders' Equity:
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding	$ 0	$ 0

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Net sales	$ 21,420,116	$ 18,217,512	$ 12,325,995
Cost of goods sold (excluding depreciation and amortization below)	16,758,794	14,425,444	9,998,329
Selling, general and administrative expense	3,044,223	2,791,641	1,859,028
Depreciation and amortization	179,014	198,554	121,600
Income from operations	1,438,085	801,873	347,038
Interest expense, net	294,420	268,073	226,591
Other, net	7,014	(48,112)	(2,395)
Income before income taxes	1,136,651	581,912	122,842
Provision for income taxes	274,529	115,510	22,803
Net income	862,122	466,402	100,039
Net loss attributable to noncontrolling interest	1,651	1,020	(521)
Net Income attributable to WESCO International, Inc.	860,471	465,382	100,560
Preferred Stock Dividends, Income Statement Impact	57,408	57,408	30,139
Net Income (Loss) Available to Common Stockholders, Basic	803,063	407,974	70,421
Comprehensive Income:
Foreign currency translation adjustment	(126,973)	(15,584)	95,577
Benefit plan adjustments	(14,743)	42,683	9,061
Comprehensive income attributable to WESCO International, Inc.	$ 661,347	$ 435,073	$ 175,059
Earnings per share :
Basic	$ 15.83	$ 8.11	$ 1.53
Diluted	$ 15.33	$ 7.84	$ 1.51

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Additional Capital	Retained Earnings (Deficit)	Treasury Stock	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interest	Common Stock	Common Class B	Series A Preferred Stock
Common Stock							$ 593	$ 43
Common stock, shares issued							59,308,018	4,339,431
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding	$ 0
Preferred stock, shares issued	0
Additional capital	$ 1,039,347
Retained earnings	2,530,429
Treasury stock, at cost	$ (937,157)
Treasury Stock, Shares	(21,850,356)
Noncontrolling interest	$ (6,812)
Accumulated other comprehensive income (loss)	(367,772)
Stock Issued, Value, Stock Options Exercised, Net of Tax Benefit (Expense)				$ (1,178)			$ 1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period				20,605			171,517
Stock Issued During Period, Value, Acquisitions		$ 886,601					$ 82		$ 0
APIC, Share-based Payment Arrangement, Recognition and Exercise	(40)
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture	19,279
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation		2,377	$ (812)				$ 0
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation							33,248
Stock Issued During Period, Shares, Acquisitions							8,150,228		21,612
Net Income attributable to WESCO International, Inc.	100,560
Dividends, Preferred Stock	(30,139)
Translation adjustment					$ 95,577
Benefit plan adjustments, tax	2,891
Benefit plan adjustments, net of tax	(9,061)				9,061
Net loss attributable to noncontrolling interest	(521)					$ (521)
Common Stock							$ 676	$ 43
Common stock, shares issued							67,596,515	4,339,431
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding	$ 0
Preferred stock, shares issued	21,612
Additional capital	$ 1,942,810
Retained earnings	2,601,662
Treasury stock, at cost	$ (938,335)
Treasury Stock, Shares	(21,870,961)
Noncontrolling interest	$ (7,333)
Accumulated other comprehensive income (loss)	(263,134)
Stock Issued, Value, Stock Options Exercised, Net of Tax Benefit (Expense)				$ (17,853)			$ 7
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period				155,961			662,261
APIC, Share-based Payment Arrangement, Recognition and Exercise	(43)
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture	30,821
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation		4,256	4,946				$ (1)
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation							96,479
Net Income attributable to WESCO International, Inc.	465,382
Dividends, Preferred Stock	(57,408)
Translation adjustment					(15,584)
Benefit plan adjustments, tax	13,043
Benefit plan adjustments, net of tax	(42,683)				42,683
Net loss attributable to noncontrolling interest	1,020					1,020
Common Stock							$ 682	$ 43
Common stock, shares issued							68,162,297	4,339,431
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding	$ 0								$ 0
Preferred stock, shares issued	21,612
Additional capital	$ 1,969,332
Retained earnings	3,004,690
Treasury stock, at cost	$ (956,188)
Treasury Stock, Shares	(22,026,922)
Noncontrolling interest	$ (6,313)
Accumulated other comprehensive income (loss)	(236,035)
Stock Issued, Value, Stock Options Exercised, Net of Tax Benefit (Expense)				$ (1,896)			$ 6
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period				1,229			569,112
APIC, Share-based Payment Arrangement, Recognition and Exercise	28
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture	46,401
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation		10,071	12,905				$ (3)
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation							195,705
Net Income attributable to WESCO International, Inc.	860,471
Dividends, Preferred Stock	(57,408)
Stockholders' Equity, Other		$ (248)	$ 117	$ 3
Translation adjustment					(126,973)
Benefit plan adjustments, tax	(3,412)
Benefit plan adjustments, net of tax	14,743				$ (14,743)
Net loss attributable to noncontrolling interest	1,651					$ 1,651
Treasury Stock, Value, Acquired, Cost Method	$ (11,069)
Treasury Stock, Shares, Acquired	(87,502)
Common Stock							$ 685	$ 43
Common stock, shares issued							68,535,704	4,339,431
Preferred stock, $.01 par value; 20,000,000 shares authorized, no shares issued or outstanding	$ 0								$ 0
Preferred stock, shares issued	21,612								21,612
Additional capital	$ 2,005,442
Retained earnings	3,794,965
Treasury stock, at cost	$ (969,150)
Treasury Stock, Shares	(22,115,653)
Noncontrolling interest	$ (4,662)
Accumulated other comprehensive income (loss)	$ (377,751)

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stockholders' Equity Parenthetical [Abstract]
Benefit plan adjustments, tax	$ (3,412)	$ 13,043	$ 2,891

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Activities:
Net income	$ 862,122	$ 466,402	$ 100,039
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	179,014	198,554	121,600
Stock-based compensation expense	46,401	30,821	19,279
Amortization of Debt Issuance Costs and Discounts	15,177	19,197	10,578
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Curtailment	0	(36,580)	0
Gain (Loss) on Disposition of Business	0	(8,927)	(19,816)
Other operating activities, net	3,735	7,406	15,604
Deferred income taxes	(1,236)	(78,285)	(33,538)
Changes in assets and liabilities
Increase (Decrease) in Accounts Receivable	(690,568)	(531,828)	47,879
Increase (Decrease) in Accounts and Other Receivables	(54,772)	(136,659)	(23,520)
Inventories	(817,046)	(530,730)	203,827
Increase (Decrease) in Other Operating Assets	(153,166)	(56,274)	2,321
Accounts payable	(552,916)	(449,564)	54,127
Accrued payroll and benefit costs	(63,130)	84,204	75,556
Other current and noncurrent liabilities	131,591	190,273	78,249
Net cash provided by operating activities	11,038	67,138	543,931
Investing Activities:
Capital expenditures	(99,412)	(54,746)	(56,671)
Acquisition payments, net of cash acquired	(186,787)	0	(3,707,575)
Proceeds from Divestiture of Businesses, Net of Cash Divested	0		19,066
Proceeds from sale of assets	231	5,221	6,721
Other investing activities, net	2,393	(3,948)	3,310
Net cash used in investing activities	(283,575)	2,537	(3,735,149)
Proceeds from Short-Term Debt	19,453	14,522	102,905
Repayments of Short-Term Debt	(19,452)	(34,835)	(114,163)
Financing Activities:
Proceeds from issuance of long-term debt	4,470,034	3,231,443	5,114,210
Repayments of Long-term Debt	(3,772,296)	(2,565,142)	(1,513,048)
Payment, Tax Withholding, Share-based Payment Arrangement	(25,774)	(27,158)	(2,901)
Payments for Repurchase of Common Stock	(11,069)	0	0
Debt issuance costs	(3,250)	(2,280)	(80,231)
Payments of Dividends	(57,408)	(57,408)	(30,139)
Other financing activities, net	16,203	15,217	(4,108)
Net cash provided (used) by financing activities	584,035	(310,779)	3,480,741
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Continuing Operations	3,267	4,552	8,710
Net change in cash and cash equivalents	314,765	(236,552)	298,233
Cash and cash equivalents	527,348	212,583	449,135
Supplemental disclosures:
Cash paid for interest	272,432	249,654	169,620
Cash paid for taxes	292,872	118,183	56,186
Repayment of 5.375% Senior Notes due 2021
Financing Activities:
Repayments of Senior Debt	0	500,000	0
Repayment of 5.375% Senior Notes due 2024
Financing Activities:
Repayments of Senior Debt	$ 0	$ 354,704	$ 0

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss	$ 46,525	$ 41,723
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	$ 57,943	$ 70,572
Preferred stock, par value	$ 0.01
Preferred stock, shares authorized	20,000,000
Preferred stock, shares issued	21,612	21,612
Treasury stock, shares outstanding	22,115,653	22,026,922
Preferred Stock
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares outstanding	0	0
Series A Preferred Stock
Preferred stock, par value	$ 0.01
Preferred stock, shares authorized	25,000
Preferred stock, shares issued	21,612
Common Stock
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	210,000,000	210,000,000
Common stock, shares issued	68,535,704	68,162,297
Common stock, shares outstanding	50,759,482	50,474,806
Common Class B
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	4,339,431	4,339,431
Common stock, shares outstanding	0	0

ORGANIZATION	12 Months Ended
ORGANIZATION	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	WESCO International, Inc. (“Wesco International”) and its subsidiaries (collectively, “Wesco” or the “Company”), headquartered in Pittsburgh, Pennsylvania, is a leading provider of business-to-business distribution, logistics services and supply chain solutions.The Company has operating segments comprising three strategic business units consisting of Electrical & Electronic Solutions (“EES”), Communications & Security Solutions (“CSS”) and Utility & Broadband Solutions (“UBS”).

Accounting Policies	12 Months Ended
Accounting Policies	Dec. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Basis of Presentation The consolidated financial statements include the accounts of Wesco International and all of its subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Reclassifications The Consolidated Statements of Cash Flows for the years ended December 31, 2021 and 2020, respectively, include certain reclassifications to previously reported amounts to conform to the current period's presentation. Such reclassifications had no impact on the totals of operating, investing and financing cash flow activities for those years. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Although these estimates are based on management’s best knowledge of current events and actions Wesco may undertake in the future, actual results may ultimately differ from the estimates. Revenue Recognition Wesco’s revenue arrangements generally consist of single performance obligations to transfer a promised good or service, or a combination of goods and services. Revenue is measured as the amount of consideration Wesco expects to receive in exchange for transferring goods or providing services. Revenue is recognized when control has transferred to the customer, which is generally when the product has shipped from a Wesco facility or directly from a supplier. However, transfer may occur at a later date depending on the agreed upon terms, such as delivery at the customer's designated location, or based on consignment terms. For products that ship directly from suppliers to customers, Wesco acts as the principal in the transaction and recognizes revenue on a gross basis. When providing services, sales are recognized over time as control transfers to the customer, which occurs as services are rendered. Wesco generally satisfies its performance obligations within a year or less. Wesco generally does not have significant financing terms associated with its contractual arrangements; payments are normally received within 60 days. There are generally no significant costs associated with obtaining customer contracts. Wesco typically passes through warranties offered by manufacturers or suppliers to its customers. Sales taxes (and value added taxes in foreign jurisdictions) collected from customers and remitted to governmental authorities are excluded from net sales. Supplier Volume Rebates Wesco receives volume rebates from certain suppliers based on contractual arrangements with such suppliers. Volume rebates are included within other receivables in the Consolidated Balance Sheets, and represent the estimated amounts due to Wesco based on forecasted purchases and the rebate provisions of the various supplier contracts. The corresponding rebate income is recorded as a reduction to cost of goods sold. Receivables under the supplier rebate program were $246.2 million at December 31, 2022 and $219.1 million at December 31, 2021. The supplier volume rebate income as a percentage of net sales was 1.6% in 2022, 1.4% in 2021 and 1.1% in 2020. Cash and Cash Equivalents Cash equivalents are defined as highly liquid investments with original maturities of 90 days or less when purchased. Cash and cash equivalents in the Consolidated Balance Sheets include $21.2 million and $11.7 million as of December 31, 2022 and 2021, respectively, that is restricted from use to fund operations. Allowance for Expected Credit Losses Wesco recognizes expected credit losses resulting from the inability of its customers to make required payments through an allowance account that is measured each reporting period. Wesco estimates credit losses over the life of its trade accounts receivable using a combination of historical loss data, current credit conditions, specific customer circumstances, and reasonable and supportable forecasts of future economic conditions. The allowance for expected credit losses was $46.5 million at December 31, 2022 and $41.7 million at December 31, 2021. The total amount recorded as selling, general and administrative expense related to credit losses was $18.0 million, $12.9 million and $10.1 million for 2022, 2021 and 2020, respectively. Inventories Inventories primarily consist of merchandise purchased for resale and are stated at the lower of cost and net realizable value. Cost is determined principally under the average cost method. Wesco reduces the carrying value of its inventories at the earlier of identifying an item that is considered to be obsolete or in excess of supply relative to demand, or no movement in a prescribed number of months. The carrying value of inventories reflect reductions for excess and obsolescence of $70.0 million and $50.3 million at December 31, 2022 and 2021, respectively. The total expense related to excess and obsolete inventories, which is included in cost of goods sold, was $43.2 million, $37.1 million and $15.7 million for 2022, 2021 and 2020, respectively. Property, Buildings and Equipment Property, buildings and equipment are recorded at cost. Depreciation expense is determined using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over either their respective lease terms or their estimated lives, whichever is shorter. Estimated useful lives range from five to forty years for buildings and leasehold improvements and two to ten years for furniture, fixtures and equipment. Costs incurred during the application development stage of internally developed software are capitalized and are reported at the lower of unamortized cost or net realizable value. Costs incurred during the preliminary project and post-implementation stages are expensed as incurred. Capitalized costs include external direct costs of materials and services consumed in developing internal-use computer software, payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project, as well as interest costs. Internal-use computer software is amortized using the straight-line method over its estimated useful life, typically three to seven years. Expenditures for new facilities and improvements that extend the useful life of an asset are capitalized. Ordinary repairs and maintenance are expensed as incurred. When property is retired or otherwise disposed, the cost and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are recorded and reported as selling, general and administrative expenses. Of Wesco’s $402.7 million net book value of property, buildings and equipment as of December 31, 2022, $131.5 million consists of land, buildings and leasehold improvements that are geographically dispersed among Wesco’s approximately 800 branches, warehouses and sales offices, mitigating the risk of impairment. Wesco assesses its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of any such assets may not be fully recoverable. Changes in circumstances include, among others, technological advances, changes in the business model, capital structure, economic conditions or operating performance. The evaluation is based upon, among other things, utilization, serviceability and assumptions developed by management, which are categorized as Level 3 of the fair value hierarchy, related to the estimated future undiscounted cash flows that these assets are expected to generate. When the sum of the undiscounted cash flows is less than the carrying value of the asset (asset group), an impairment loss is recognized to the extent that carrying value exceeds fair value. Management applies its best judgment when performing these evaluations. Leases The determination of whether an arrangement is, or contains, a lease is performed at the inception of the arrangement. Classification and initial measurement of the right-of-use asset and lease liability are determined at the lease commencement date. The Company has elected the short-term lease measurement and recognition exemption; therefore, leases with an initial term of 12 months or less are not recorded on the balance sheet. Operating lease expense is recognized on a straight-line basis over the lease term. Operating lease assets and liabilities are recognized at the commencement date based on the present value of the future minimum lease payments. Certain leases contain rent escalation clauses that are either fixed or adjusted periodically for inflation or market rates and such clauses are factored into the Company's determination of lease payments. Wesco also has variable lease payments that do not depend on a rate or index, primarily for items such as common area maintenance and real estate taxes, which are recorded as variable expense when incurred. The operating lease asset includes advance payments and excludes incentives and initial direct costs incurred. The Company's arrangements include certain non-lease components such as common area and other maintenance for leased real estate, as well as mileage, fuel and maintenance costs related to leased automobiles and trucks. Wesco accounts for these non-lease components separately from the associated lease components. The Company does not guarantee any residual value in its lease agreements, and there are no material restrictions or covenants imposed by lease arrangements. Real estate leases typically include one or more options to extend the lease, or terminate early. The Company regularly evaluates the renewal options, and when they are reasonably certain of exercise, the Company includes the renewal period in its lease term. For most of Wesco’s leases, the discount rate implicit in the lease is not readily determinable. Accordingly, the Company uses its incremental borrowing rate on a secured basis based on the information available at the lease commencement date to discount lease payments to the present value. Goodwill and Indefinite-Lived Intangible Assets Goodwill and indefinite-lived intangible assets are tested for impairment annually as of October 1, or more frequently if triggering events occur, indicating that their carrying value may not be recoverable. Wesco tests for goodwill impairment on a reporting unit level. The Company first assesses qualitative factors, including macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, other relevant events such as changes in key personnel, changes in the composition or carrying amount of the net assets of a reporting unit, and changes in share price, to determine whether it is more likely than not that the fair value of Wesco's reporting units are less than their carrying values. If the qualitative assessment indicates that the fair values of the Company's reporting units may not exceed their respective carrying values, then Wesco performs a quantitative test for impairment by comparing the fair value of each reporting unit to its carrying value. The Company determines the fair values of its reporting units using a discounted cash flow analysis and consideration of market multiples. The discounted cash flow analysis uses certain assumptions, including expected operating margins supported by a combination of historical results, current forecasts, market data and recent economic events, which are categorized within Level 3 of the fair value hierarchy. The Company uses a discount rate that reflects market participants' cost of capital. Wesco evaluates the recoverability of indefinite-lived intangible assets using the relief-from-royalty method based on projected financial information. Significant inputs used in the relief-from-royalty method include projected revenues, discount rates, royalty rates, and applicable income tax rates. At December 31, 2022 and 2021, goodwill and indefinite-lived trademarks totaled $4.0 billion. The determination of fair value involves significant management judgment, particularly as it relates to the underlying assumptions and factors around future expected operating margins and discount rate. Management applies its best judgment when assessing the reasonableness of financial projections. Fair values are sensitive to changes in underlying assumptions and factors. As a result, there can be no assurance that the estimates and assumptions made for purposes of the annual goodwill and indefinite-lived intangible impairment tests will prove to be an accurate prediction of future results. Definite Lived Intangible Assets Definite lived intangible assets are amortized over 2 to 20 years. Certain customer relationships are amortized using an accelerated method whereas all other definite lived intangible assets subject to amortization use a straight-line method. In either case, the amortization method reflects the pattern in which the economic benefits of the respective assets are consumed or otherwise used. Wesco continually evaluates whether events or circumstances have occurred that would indicate the remaining estimated useful lives of definite lived intangible assets require revision or that the remaining carrying value of such assets may not be recoverable. Insurance Programs Wesco uses commercial insurance for auto, workers’ compensation, casualty and health claims, and information technology as a risk-reduction strategy to minimize catastrophic losses. The Company’s strategy involves large deductible policies where Wesco must pay all costs up to the deductible amount. Wesco estimates the reserve for these programs based on historical incident rates and costs. The assumptions included in developing this accrual include the period of time between the incurrence and payment of a claim. The total liability related to insurance programs was $28.0 million and $30.6 million at December 31, 2022 and 2021, respectively. Income Taxes Wesco accounts for income taxes under the asset and liability method, which requires the recognition of deferred income taxes for events that have future tax consequences. Under this method, deferred income taxes are recognized (using enacted tax laws and rates) based on the future income tax effects of differences in the carrying amounts of assets and liabilities for financial reporting and tax purposes. The effect of a tax rate change on deferred tax assets and liabilities is recognized in income in the period of change. Wesco recognizes deferred tax assets consistent with amounts expected to be realized. To make such determination, management evaluates all positive and negative evidence, including but not limited to, prior, current and future taxable income, tax planning strategies and future reversals of existing taxable temporary differences. A valuation allowance is recognized if it is “more-likely-than-not” that some or all of a deferred tax asset will not be realized. Wesco regularly assesses the realizability of deferred tax assets. Wesco accounts for uncertainty in income taxes using a “more-likely-than-not” recognition threshold. Due to the subjectivity inherent in the evaluation of uncertain tax positions, the tax benefit ultimately recognized may materially differ from the estimate recognized in the consolidated financial statements. Wesco recognizes interest and penalties related to uncertain tax benefits as part of interest expense and income tax expense, respectively. The Tax Cuts and Jobs Act of 2017 (the “TCJA”) imposed a one-time tax on the deemed repatriation of undistributed foreign earnings (the “transition tax”). Except for a portion of foreign earnings previously taxed in the U.S. that can effectively be distributed without further material U.S. or foreign taxation, the Company continues to assert that the undistributed earnings of its foreign subsidiaries are indefinitely reinvested. To the extent the earnings of the Company's foreign subsidiaries are distributed in the form of dividends, such earnings may be subject to additional taxes. The Company believes that it is able to maintain a sufficient level of liquidity for its domestic operations and commitments without incurring any material tax cost to repatriate cash held by its foreign subsidiaries. The provisions of the TCJA also introduced U.S. taxation on certain global intangible low-taxed income (“GILTI”). Wesco has elected to account for GILTI tax as a component of income tax expense. Foreign Currency The local currency is the functional currency for most of the Company's operations outside the U.S. Assets and liabilities of these operations are translated to U.S. dollars at the exchange rate in effect at the end of each period. Income statement accounts are translated at an exchange rate that approximates the average for the period. Translation adjustments arising from the use of differing exchange rates from period to period are included as a component of other comprehensive income (loss) within stockholders’ equity. Gains and losses from foreign currency transactions are included in net income for the period. Defined Benefit Pension Plans Liabilities and expenses for defined benefit pension plans are determined using actuarial methodologies and incorporate significant assumptions, including the interest rate used to discount the future estimated cash flows, the expected long-term rate of return on plan assets, and several assumptions relating to the employee workforce (salary increases, retirement age, and mortality). Unrealized gains and losses related to the Company's defined benefit pension obligations are recognized as a component of other comprehensive income (loss) within stockholders' equity. Gains or losses resulting from plan amendments, curtailments, and settlements are recognized as a component of other non-operating income and expenses (“other expense (income), net”) in the period of the remeasurement. Fair Value of Financial Instruments The Company measures the fair value of assets and liabilities on a recurring and nonrecurring basis according to a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value and requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of the fair value hierarchy are as follows: Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that are accessible at the measurement date; Level 2 inputs include inputs other than Level 1 that are observable, either directly or indirectly, and Level 3 inputs are unobservable inputs for which little or no market data exists, therefore requiring an entity to develop its own assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to measurements involving significant unobservable inputs (Level 3). The Company measures the fair values of goodwill, intangible assets and property, buildings and equipment on a nonrecurring basis if required by impairment tests applicable to these assets, as described above. Other, net Other non-operating income and expenses (“other expense (income), net”) primarily includes the non-service cost components of net periodic pension cost (benefit) and foreign exchange gains and losses. Recently Adopted and Recently Issued Accounting Standards In March 2020, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. The amendments in this Update are effective for all entities as of March 12, 2020 through December 31, 2022. The Company adopted this ASU during the first quarter of 2022 in connection with amending Wesco's credit facilities, as disclosed in Note 9, “Debt”. The replacement of the London Interbank Offered Rate (“LIBOR”) and the related adoption of the optional guidance under this accounting standard did not have a material impact on the Company's consolidated financial statements and notes thereto. In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC Topic 606, Revenue from Contracts with Customers, as if the acquirer had originated the contracts. The amendments in this ASU are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. The Company adopted this ASU in the fourth quarter of 2022 in connection with the business combination that occurred on November 1, 2022, as disclosed in Note 6, “Acquisitions and Disposals”. The adoption of this accounting standard did not have a material impact on the Company's consolidated financial statements and notes thereto. In September 2022, the FASB issued ASU 2022-04, Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations, which requires that a buyer in a supplier finance program disclose sufficient information about the program to allow a user of financial statements to understand the program's nature, activity during the period, changes from period to period, and potential magnitude. The amendments in this ASU are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, except for the amendment on rollforward information, which is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted. Management is currently evaluating the impact that the adoption of this accounting standard will have on its consolidated financial statements and notes thereto. Other pronouncements issued by the FASB or other authoritative accounting standards groups with future effective dates are either not applicable or are not expected to be significant to Wesco’s financial position, results of operations or cash flows.
Reclassifications	Reclassifications The Consolidated Statements of Cash Flows for the years ended December 31, 2021 and 2020, respectively, include certain reclassifications to previously reported amounts to conform to the current period's presentation. Such reclassifications had no impact on the totals of operating, investing and financing cash flow activities for those years.

REVENUE

12 Months Ended

Dec. 31, 2022

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer

Wesco distributes products and provides services to customers globally in various end markets within its business segments. The segments, which consist of EES, CSS, and UBS operate in the United States, Canada and various other countries.

The following tables disaggregate Wesco’s net sales by segment and geography for the periods presented:


	Year Ended December 31,
(In thousands)	2022		2021		2020
Electrical & Electronic Solutions	$	8,823,331	$	7,621,263	$	5,479,760
Communications & Security Solutions	6,401,468		5,715,238		3,323,264
Utility & Broadband Solutions	6,195,317		4,881,011		3,522,971
Total by segment	$	21,420,116	$	18,217,512	$	12,325,995


	Year Ended December 31,
(In thousands)	2022		2021		2020
United States	$	15,857,319	$	13,157,866	$	9,110,453
Canada	3,021,369		2,747,187		1,892,321
Other International(1)	2,541,428		2,312,459		1,323,221
Total by geography(2)	$	21,420,116	$	18,217,512	$	12,325,995

(1) No individual country's net sales are greater than 10% of total net sales.

(2) Wesco attributes revenues from external customers to individual countries on the basis of point of sale.

Due to the terms of certain contractual arrangements, Wesco bills or receives payment from its customers in advance of satisfying the respective performance obligation. Such advance billings or payments are recorded as deferred revenue and recognized as revenue when the performance obligation has been satisfied and control has transferred to the customer, which is generally upon shipment. Deferred revenue is usually recognized within a year or less from the date of the advance billing or payment. At December 31, 2022 and 2021, $99.6 million and $35.5 million, respectively, of deferred revenue was recorded as a component of other current liabilities in the Consolidated Balance Sheets.

The Company also has certain long-term contractual arrangements where revenue is recognized over time based on the cost-to-cost input method. As of December 31, 2022 and 2021, the Company had contract assets of $27.5 million and $33.4 million, respectively, resulting from contracts where the amount of revenue recognized exceeded the amount billed to the customer. Contract assets are recorded in the Consolidated Balance Sheets as a component of prepaid expenses and other current assets.

Wesco’s revenues are adjusted for variable consideration, which includes customer volume rebates, returns and discounts. Wesco measures variable consideration by estimating expected outcomes using analysis and inputs based upon historical data, as well as current and forecasted information. Variable consideration is reviewed by management on a monthly basis and revenue is adjusted accordingly. Variable consideration reduced revenue for the years ended December 31, 2022, 2021 and 2020 by approximately $417.1 million, $360.6 million and $269.5 million, respectively. The variable consideration for the year ended December 31, 2021 reflects adjustments that reduced the previously disclosed amount by $72.8 million. As of December 31, 2022 and 2021, the Company's estimated product return obligation was $46.5 million and $38.8 million, respectively.

Billings to customers for shipping and handling are recognized in net sales. Wesco has elected to recognize shipping and handling costs as a fulfillment cost. Shipping and handling costs recorded as a component of selling, general and administrative expenses totaled $302.3 million, $248.3 million and $149.3 million for the years ended December 31, 2022, 2021 and 2020, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	The Company’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, accounts payable, bank overdrafts, outstanding indebtedness, foreign currency forward contracts, and benefit plan assets. The fair value of the Company's benefit plan assets is disclosed in Note 13, “Employee Benefit Plans” and except for outstanding indebtedness and foreign currency forward contracts, the carrying value of the Company’s remaining financial instruments approximates fair value. The Company uses a market approach to determine the fair value of its debt instruments, utilizing quoted prices in active markets, interest rates and other relevant information generated by market transactions involving similar instruments. Therefore, the inputs used to measure the fair value of the Company's debt instruments are classified as Level 2 within the fair value hierarchy. The carrying value of Wesco's debt instruments with fixed interest rates was $2,881.2 million and $2,880.7 million as of December 31, 2022 and 2021, respectively. The estimated fair value of this debt was $2,929.5 million and $3,118.0 million as of December 31, 2022 and 2021, respectively. The reported carrying values of Wesco's other debt instruments, including those with variable interest rates, approximated their fair values as of December 31, 2022 and 2021. The Company purchases foreign currency forward contracts to reduce the effect of fluctuations in foreign currency-denominated accounts on its earnings. The foreign currency forward contracts are not designated as hedges for accounting purposes. The Company's strategy is to negotiate terms for its derivatives and other financial instruments to be highly effective, such that the change in the value of the derivative offsets the impact of the underlying hedge. Its counterparties to foreign currency forward contracts have investment-grade credit ratings. The Company regularly monitors the creditworthiness of its counterparties to ensure no issues exist that could affect the value of its derivatives.The Company does not hedge 100% of its foreign currency-denominated accounts. In addition, the results of hedging can vary significantly based on various factors, such as the timing of executing foreign currency forward contracts versus the movement of currencies, as well as fluctuations in the account balances throughout each reporting period. The fair value of foreign currency forward contracts is based on the difference between the contract rate and the current price of a forward contract with an equivalent remaining term. The fair value of foreign currency forward contracts is measured using observable market information. These inputs are considered Level 2 in the fair value hierarchy. At December 31, 2022 and 2021, foreign currency forward contracts were revalued at then-current foreign exchange rates with the changes in valuation reflected directly in other non-operating expense (income) in the Consolidated Statements of Income and Comprehensive Income offsetting the transaction gain (loss) recorded on foreign currency-denominated accounts. At December 31, 2022 and 2021, the gross and net notional amounts of foreign currency forward contracts outstanding were approximately $172.8 million and $188.6 million, respectively. While all of the Company's foreign currency forward contracts are subject to master netting arrangements with its counterparties, assets and liabilities related to these contracts are presented on a gross basis within the Consolidated Balance Sheets. The gross fair value of assets and liabilities related to foreign currency forward contracts were immaterial
Derivatives and Fair Value	The Company purchases foreign currency forward contracts to reduce the effect of fluctuations in foreign currency-denominated accounts on its earnings. The foreign currency forward contracts are not designated as hedges for accounting purposes. The Company's strategy is to negotiate terms for its derivatives and other financial instruments to be highly effective, such that the change in the value of the derivative offsets the impact of the underlying hedge. Its counterparties to foreign currency forward contracts have investment-grade credit ratings. The Company regularly monitors the creditworthiness of its counterparties to ensure no issues exist that could affect the value of its derivatives.The Company does not hedge 100% of its foreign currency-denominated accounts. In addition, the results of hedging can vary significantly based on various factors, such as the timing of executing foreign currency forward contracts versus the movement of currencies, as well as fluctuations in the account balances throughout each reporting period. The fair value of foreign currency forward contracts is based on the difference between the contract rate and the current price of a forward contract with an equivalent remaining term. The fair value of foreign currency forward contracts is measured using observable market information. These inputs are considered Level 2 in the fair value hierarchy. At December 31, 2022 and 2021, foreign currency forward contracts were revalued at then-current foreign exchange rates with the changes in valuation reflected directly in other non-operating expense (income) in the Consolidated Statements of Income and Comprehensive Income offsetting the transaction gain (loss) recorded on foreign currency-denominated accounts. At December 31, 2022 and 2021, the gross and net notional amounts of foreign currency forward contracts outstanding were approximately $172.8 million and $188.6 million, respectively. While all of the Company's foreign currency forward contracts are subject to master netting arrangements with its counterparties, assets and liabilities related to these contracts are presented on a gross basis within the Consolidated Balance Sheets. The gross fair value of assets and liabilities related to foreign currency forward contracts were immaterial

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

GOODWILL AND INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

5. GOODWILL AND INTANGIBLE ASSETS

The following table sets forth the changes in the carrying value of goodwill by reportable segment for the periods presented:


	EES		CSS		UBS		Total
(In thousands)
Balance as of January 1, 2021	$	853,456	$	1,115,500	$	1,218,213	$	3,187,169
Adjustments to goodwill for acquisitions(1)	1,124		8,603		4,215		13,942
Foreign currency exchange rate changes and other	6,378		(2,391)		3,235		7,222
Balance as of December 31, 2021	$	860,958	$	1,121,712	$	1,225,663	$	3,208,333
Adjustments to goodwill for acquisitions(2)	—		97,426		—		97,426
Foreign currency exchange rate changes	(35,459)		(10,241)		(19,128)		(64,828)
Balance as of December 31, 2022	$	825,499	$	1,208,897	$	1,206,535	$	3,240,931

(1) Reflects the effect on goodwill of the adjustments to the assets acquired and liabilities assumed in the merger with Anixter since their initial measurement, as described in Note 6, “Acquisitions and Disposals”.

(2) Adjustments to goodwill reflect the preliminary allocation of the purchase price paid to acquire Rahi Systems, as disclosed in Note 6, “Acquisitions and Disposals”, which is part of the CSS segment.

The components of intangible assets are as follows:


		December 31, 2022						December 31, 2021
	Life (in years)	Gross Carrying Amount (1)		Accumulated Amortization (1)		Net Carrying Amount		Gross Carrying Amount (1)		Accumulated Amortization (1)		Net Carrying Amount
		(In thousands)
Intangible assets:
Trademarks	Indefinite	$	792,080	$	—	$	792,080	$	795,065	$	—	$	795,065
Customer relationships	10 - 20	1,515,994		(377,645)		1,138,349		1,431,251		(308,180)		1,123,071
Distribution agreements	15 - 19	29,212		(24,388)		4,824		29,212		(22,714)		6,498
Trademarks	5 - 12	15,543		(7,396)		8,147		38,758		(20,058)		18,700
Non-compete agreements	2	—		—		—		4,300		(3,493)		807
		$	2,352,829	$	(409,429)	$	1,943,400	$	2,298,586	$	(354,445)	$	1,944,141

(1)Excludes the original cost and related accumulated amortization of fully-amortized intangible assets.

Amortization expense related to intangible assets totaled $92.9 million, $119.6 million and $66.5 million for the years ended December 31, 2022, 2021 and 2020, respectively.

The following table sets forth the remaining estimated amortization expense for intangible assets for the next five years and thereafter:


For the year ending December 31,	(In thousands)
2023	$	88,498
2024	86,088
2025	83,015
2026	77,663
2027	74,769
Thereafter	741,287

The Company performed its annual impairment tests of goodwill and indefinite-lived intangible assets during the fourth quarter of 2022 by assessing qualitative factors to determine whether it was more likely than not that the fair values of its reporting units and indefinite-lived intangible assets were less than their respective carrying amounts. In performing this qualitative assessment, the Company assessed relevant events and circumstances, including macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, other relevant events such as changes in key personnel, changes in the composition or carrying amount of the net assets of a reporting unit, and changes in share price. As a result of this assessment, the Company determined that it was more likely than not that the fair values of its reporting units and indefinite-lived intangible assets continued to exceed their respective carrying amounts and, therefore, a quantitative impairment test was not necessary.

The annual impairment tests of goodwill and indefinite-lived intangible assets involve the assessment of factors, events and circumstances at a point in time that are subject to change. As a result, there can be no assurance that the fair values of the Company's reporting units and indefinite-lived intangible assets will exceed their carrying values in the future, and that goodwill and indefinite-lived intangible assets will be fully recoverable.

ACQUISITIONS

12 Months Ended

Dec. 31, 2022

Business Combinations [Abstract]

ACQUISITIONS

Rahi Systems Holdings, Inc.

On November 1, 2022, through its wholly-owned subsidiary WESCO Distribution, Inc. ("Wesco Distribution"), the Company acquired 100% of the equity securities of Rahi Systems Holdings, Inc. ("Rahi Systems" or "Rahi"). Headquartered in Fremont, California, Rahi Systems is a leading provider of global hyperscale data center solutions with over 900 employees in 25 countries. Rahi's expertise with complex information technology projects and global presence strengthen Wesco's data center solution offerings. Wesco Distribution funded the purchase price paid at closing with cash on hand as well as borrowings under its accounts receivable securitization and revolving credit facilities.

The total preliminary estimated fair value of consideration transferred for the acquisition of Rahi Systems consisted of the following:


	(In thousands)
Purchase price	$	217,000
Adjustments to purchase price	25,851
Total cash consideration	242,851
Extinguishment of Rahi Systems obligations	12,565
Total purchase consideration	$	255,416
Supplemental cash flow disclosure related to acquisitions:
Cash paid for acquisition	$	255,416
Less: Cash acquired	(68,629)
Cash paid for acquisition, net of cash acquired	$	186,787

The preliminary purchase consideration was allocated to the identified assets acquired and liabilities assumed based on their respective acquisition date fair value, with the excess allocated to goodwill. The Company identified a customer relationship intangible asset and estimated its fair value using an income valuation method. The excess purchase consideration recorded as goodwill is not deductible for income tax purposes, and has been assigned to the Company's CSS reportable segment, as disclosed in Note 5, “Goodwill and Intangible Assets”. The resulting goodwill is primarily attributable to Rahi’s workforce and cross-selling opportunities in additional geographies.

The estimated fair values of assets acquired and liabilities assumed are based on preliminary calculations and valuations using estimates and assumptions at the time of acquisition. As the Company obtains additional information during the measurement period (not to exceed one year from the acquisition date), estimates and assumptions for the preliminary purchase consideration allocations may change materially.

The results of operations of Rahi Systems are included in the consolidated financial statements beginning on November 1, 2022, the acquisition date. For the year ended December 31, 2022, the consolidated statement of income includes $111.5 million of net sales and an immaterial amount of income from operations for Rahi Systems. The Company has not presented supplemental pro forma revenue and earnings of the combined business as the acquisition of Rahi Systems is not material to Wesco's consolidated financial statements.

The following table sets forth the preliminary allocation of the purchase consideration to the respective fair values of assets acquired and liabilities assumed for the acquisition of Rahi Systems:


	(In thousands)
Assets
Cash and cash equivalents	$	68,629
Trade accounts receivable	52,594
Inventories	49,424
Intangible assets(1)	105,750
Goodwill	97,426
Other current and noncurrent assets	41,140
Total assets	$	414,963

Liabilities
Accounts payable	$	58,029
Operating lease liabilities	20,078
Deferred income taxes	25,025
Other current and noncurrent liabilities	56,415
Total liabilities	$	159,547

Fair value of net assets acquired, including goodwill and intangible assets	$	255,416

(1) Consists of a customer relationship intangible asset with an estimated weighted-average useful life of 17 years.

Anixter International Inc.

On June 22, 2020, Wesco completed its acquisition of Anixter International Inc. (“Anixter”), a Delaware corporation. Pursuant to the terms of the Agreement and Plan of Merger dated January 10, 2020 (the “Merger Agreement”) by and among Anixter, Wesco and Warrior Merger Sub, Inc., a Delaware corporation and a wholly-owned subsidiary of Wesco (“Merger Sub”), Merger Sub was merged with and into Anixter (the “Merger”), with Anixter surviving the Merger and continuing as a wholly-owned subsidiary of Wesco. On June 23, 2020, Anixter merged with and into Anixter Inc., with Anixter Inc. surviving to become a wholly-owned subsidiary of Wesco.

The Company used the net proceeds from the issuance of senior unsecured notes, borrowings under its revolving credit and accounts receivable securitization facilities (as described further in Note 9, “Debt”), as well as cash on hand, to finance the acquisition of Anixter and related transaction costs.

At the effective time of the Merger, each outstanding share of common stock of Anixter (subject to limited exceptions) was converted into the right to receive (i) $72.82 in cash, (ii) 0.2397 shares of common stock of Wesco, par value $0.01 per share and (iii) 0.6356 depositary shares, each representing a 1/1,000th interest in a share of newly issued fixed-rate reset cumulative perpetual preferred stock of Wesco, Series A, with a $25,000 stated amount per whole preferred share and an initial dividend rate equal to 10.625%.

Anixter was a leading distributor of network and security solutions, electrical and electronic solutions, and utility power solutions with locations in over 300 cities across approximately 50 countries, and 2019 annual sales of more than $8 billion. The Merger brought together two companies with highly compatible capabilities and characteristics. The combination of Wesco and Anixter created an enterprise with scale and has afforded the Company the opportunity to digitalize its business and expand its services portfolio and supply chain offerings.

The total fair value of consideration transferred for the Merger consisted of the following:


	(In thousands)
Cash portion attributable to common stock outstanding	$	2,476,010
Cash portion attributable to options and restricted stock units outstanding	87,375
Fair value of cash consideration	2,563,385
Common stock consideration	313,512
Series A preferred stock consideration	573,786
Fair value of equity consideration	887,298
Extinguishment of Anixter obligations, including accrued and unpaid interest	1,247,653
Total purchase consideration	$	4,698,336
Supplemental cash flow disclosure related to acquisitions:
Cash paid for acquisition	$	3,811,038
Less: Cash acquired	(103,463)
Cash paid for acquisition, net of cash acquired	$	3,707,575

The Merger was accounted for as a business combination with Wesco acquiring Anixter in accordance with ASC 805, Business Combinations. Under the acquisition method of accounting, the purchase consideration was allocated to the identified assets acquired and liabilities assumed based on their respective acquisition date fair value, with any excess allocated to goodwill. The fair value estimates were based on income, market and cost valuation methods using primarily unobservable inputs developed by management, which are categorized as Level 3 in the fair value hierarchy. Specifically, the fair values of the identified trademark and customer relationship intangible assets were estimated using the relief-from-royalty and multi-period excess earnings methods, respectively. Significant inputs used to value these identifiable intangible assets included projected revenues and expected operating margins, customer attrition rates, discount rates, royalty rates, and applicable income tax rates. The excess purchase consideration recorded as goodwill is not deductible for income tax purposes, and has been assigned to the Company's reportable segments based on their relative fair values. The resulting goodwill is primarily attributable to Anixter's workforce, significant cross-selling opportunities in additional geographies, enhanced scale, and other operational efficiencies.

During the second quarter of 2021, the Company finalized its allocation of the purchase consideration to the respective fair values of assets acquired and liabilities assumed in the acquisition of Anixter. As the Company obtained additional information during the measurement period, it recorded adjustments to its preliminary estimates of fair value, which were as of June 30, 2020. As presented in the table below, the net impact of these measurement period adjustments was an increase to goodwill of $16.4 million.

The following table sets forth the allocation of the purchase consideration to the respective fair value of assets acquired and liabilities assumed for the acquisition of Anixter:


	Preliminary Fair Value Estimates(1)		Measurement Period Adjustments		Final Purchase Price Allocation(1)
Assets	(In thousands)
Cash and cash equivalents	$	103,463	$	—	$	103,463
Trade accounts receivable	1,309,894		(8,928)		1,300,966
Other receivables	116,386		—		116,386
Inventories	1,424,768		(14,906)		1,409,862
Prepaid expenses and other current assets	53,462		14,202		67,664
Property, buildings and equipment	215,513		(3,792)		211,721
Operating lease assets	262,238		18,047		280,285
Intangible assets	1,832,700		5,365		1,838,065
Goodwill	1,367,981		16,356		1,384,337
Other assets	114,258		25,589		139,847
Total assets	$	6,800,663	$	51,933	$	6,852,596

Liabilities
Accounts payable	$	920,163	$	(1,239)	$	918,924
Accrued payroll and benefit costs	69,480		—		69,480
Short-term debt and current portion of long-term debt	13,225		—		13,225
Other current liabilities	221,574		12,745		234,319
Long-term debt	77,822		(205)		77,617
Operating lease liabilities	200,286		17,017		217,303
Deferred income taxes	392,165		(15,111)		377,054
Other noncurrent liabilities	207,612		38,726		246,338
Total liabilities	$	2,102,327	$	51,933	$	2,154,260

Fair value of net assets acquired, including goodwill and intangible assets	$	4,698,336	$	—	$	4,698,336

(1) The preliminary fair value estimates are as of June 30, 2020. As disclosed above, the Company finalized its purchase price allocation during the measurement period.

The following table sets forth the identifiable intangible assets and their estimated weighted-average useful lives:


Identifiable Intangible Assets	Estimated Fair Value		Weighted-Average Estimated Useful Life in Years
	(In thousands)
Customer relationships	$	1,098,900	19
Trademarks	735,000		Indefinite
Non-compete agreements	4,165		2
Total identifiable intangible assets	$	1,838,065

The results of operations of Anixter are included in the consolidated financial statements beginning on June 22, 2020, the acquisition date. For the year ended December 31, 2020, the consolidated statement of income includes $4.5 billion of net sales and $180.0 million of income from operations for Anixter. For the year ended December 31, 2020, the Company incurred costs related to the Merger of $132.2 million, which primarily consisted of legal, advisory and other costs. These costs are included in selling, general and administrative expenses for such period.

Pro Forma Financial Information

The following unaudited pro forma financial information presents combined results of operations for the periods presented, as if the Company had completed the Merger on January 1, 2019. The unaudited pro forma financial information includes adjustments to amortization and depreciation for intangible assets and property, buildings and equipment, adjustments to interest expense for the additional indebtedness incurred to complete the acquisition (including the amortization of debt discount and issuance costs), transaction costs, change in control and severance costs, dividends accrued on the Series A preferred stock, compensation expense associated with the Wesco phantom stock unit awards described in Note 13, “Employee Benefit Plans”, as well as the respective income tax effects of such adjustments. For the year ended December 31, 2020, adjustments totaling $7.0 million increased the unaudited pro forma net income attributable to common stockholders. The unaudited pro forma financial information does not reflect any cost savings, operating synergies or revenue enhancements that Wesco may achieve as a result of its acquisition of Anixter, the costs to integrate the operations of Wesco and Anixter or the costs necessary to achieve these cost savings, operating synergies and revenue enhancements. The unaudited pro forma financial information presented below is not necessarily indicative of consolidated results of operations of the combined business had the acquisition occurred at the beginning of the respective periods, nor is it necessarily indicative of future results of operations of the combined company.


	Year Ended
(In thousands)	December 31, 2020
Pro forma net sales	$	16,016,902
Pro forma net income attributable to common stockholders	119,839

Canadian Divestitures

On August 6, 2020, the Company entered into a Consent Agreement with the Competition Bureau of Canada regarding the merger with Anixter. Under the Consent Agreement, the Company was required to divest certain legacy Wesco utility and data communications businesses in Canada, which had total net sales of approximately $110 million for the year ended December 31, 2020. In February 2021, the Company completed such divestitures for cash consideration totaling $56.0 million. The Company recognized a net gain from the sale of these businesses of $8.9 million, which is reported as a component of selling, general and administrative expenses for the year ended December 31, 2021. These dispositions fulfilled the Company’s divestiture commitments under the Consent Agreement and the net cash proceeds were used to repay debt.

PROPERTY, BUILDINGS AND EQUIPMENT

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

PROPERTY, BUILDINGS AND EQUIPMENT

7. PROPERTY, BUILDINGS AND EQUIPMENT

The following table sets forth the components of property, buildings and equipment:


	As of December 31,
	2022		2021
	(In thousands)
Buildings and leasehold improvements	$	169,461	$	165,691
Furniture, fixtures and equipment	304,650		281,864
Software costs	272,569		250,447
	746,680		698,002
Accumulated depreciation and amortization	(425,782)		(365,345)
	320,898		332,657
Land	24,636		25,600
Construction in progress	57,140		20,755
	$	402,674	$	379,012

Depreciation expense was $47.8 million, $51.4 million and $40.8 million, and capitalized software amortization was $38.3 million, $27.5 million and $14.3 million, in 2022, 2021 and 2020, respectively. As of December 31, 2022 and 2021, unamortized software costs were $89.2 million and $103.4 million, respectively. Furniture, fixtures and equipment include finance leases of $38.8 million and $31.9 million and related accumulated depreciation of $17.1 million and $12.4 million as of December 31, 2022 and 2021, respectively.

The Company capitalizes costs associated with implementing its various cloud computing arrangements. Capitalized implementation costs, which are recorded as a component of other assets in the Consolidated Balance Sheets, were $104.1 million and $39.6 million as of December 31, 2022 and 2021, respectively, and the related accumulated amortization was $6.1 million and $2.0 million, respectively.

LEASES

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Lessee, Operating Leases

8. LEASES

Wesco leases substantially all of its real estate, as well as automobiles, trucks, information technology hardware, and other equipment under lease arrangements classified as operating.

The Company's finance leases, which are recorded in the Consolidated Balance Sheets as a component of property, buildings and equipment, current portion of long-term debt and long-term debt, are not material to the consolidated financial statements and notes thereto. Accordingly, finance leases have not been disclosed herein.

The following table sets forth supplemental balance sheet information related to operating leases for the periods presented:


	As of December 31,
(In thousands)	2022		2021
Operating lease assets	$	625,082	$	530,863

Current operating lease liabilities(1)	129,545		129,881
Noncurrent operating lease liabilities	510,433		414,248
Total operating lease liabilities	$	639,978	$	544,129

(1) Current operating lease liabilities are recorded as a component of other current liabilities in the Consolidated Balance Sheets.

The following table sets forth the Company's total lease cost, which is recorded as a component of selling, general and administrative expenses, for the periods presented:


	Year Ended December 31,
(In thousands)	2022		2021		2020
Operating lease cost	$	175,848	$	169,892	$	127,725
Short-term lease cost	4,770		3,578		494
Variable lease cost	45,742		49,464		36,230
Total lease cost	$	226,360	$	222,934	$	164,449

Variable lease cost consists of the non-lease components described in Note 2, “Accounting Policies”, as well as taxes and insurance for Wesco's leased real estate.

The following table sets forth supplemental cash flow information related to operating leases for the periods presented:


	Year Ended December 31,
(In thousands)	2022		2021		2020
Operating cash flows from operating leases	$	171,702	$	153,626	$	117,106
Right-of-use assets obtained in exchange for new operating lease liabilities(1)	267,093		157,523		121,207

(1) Includes $20.1 million of operating lease liabilities acquired in the business combination with Rahi Systems, as disclosed in Note 6, “Acquisitions and Disposals”.

As of December 31, 2022 and 2021, the weighted-average remaining lease term for operating leases was approximately 6 years. The weighted-average discount rate used to measure operating leases was 4.0% and 4.2% as of December 31, 2022 and 2021, respectively.

The following table sets forth the maturities of the Company's operating lease liabilities and reconciles the respective undiscounted payments to the total operating lease liabilities in the Consolidated Balance Sheet as of December 31, 2022:


	(In thousands)
2023	$	158,550
2024	137,728
2025	106,522
2026	89,439
2027	66,835
Thereafter	170,921
Total undiscounted operating lease payments	729,995
Less: imputed interest	(90,017)
Total operating lease liabilities	$	639,978

Operating lease payments include $17.5 million related to options to extend real estate lease terms that are reasonably certain of being exercised. As of December 31, 2022, the Company has additional leases related to facilities that have not yet commenced totaling $45.6 million. These operating leases, which are not recorded in the Consolidated Balance Sheet as of December 31, 2022, will commence in 2023 with lease terms of 5 to 10 years.

DEBT

12 Months Ended

Dec. 31, 2022

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

The following table sets forth Wesco’s outstanding indebtedness:


	As of December 31,
	2022		2021
	(In thousands)
International lines of credit	$	7,088	$	7,354
Accounts Receivable Securitization Facility	1,535,000		1,270,000
Revolving Credit Facility	1,023,609		596,959
5.50% Anixter Senior Notes due 2023	58,636		58,636
6.00% Anixter Senior Notes due 2025	4,173		4,173
7.125% Senior Notes due 2025	1,500,000		1,500,000
7.250% Senior Notes due 2028, less debt discount of $6,844 and $8,088 in 2022 and 2021, respectively	1,318,156		1,316,912
Finance lease obligations	20,617		18,563
Total debt	5,467,279		4,772,597
Plus: Fair value adjustments to the Anixter Senior Notes	264		957
Less: Unamortized debt issuance costs	(51,099)		(62,484)
Less: Short-term debt and current portion of long-term debt(1)	(70,471)		(9,528)
Total long-term debt	$	5,345,973	$	4,701,542

(1) As of December 31, 2022, short-term debt and current portion of long-term debt includes the $58.6 million aggregate principal amount of the Company's 5.50% Anixter Senior Notes due 2023, which mature on March 1, 2023.

International Lines of Credit

Certain foreign subsidiaries of Wesco have entered into uncommitted lines of credit, some of which are overdraft facilities, to support local operations. The maximum borrowing limit varies by facility and ranges between $0.6 million and $31.0 million. The international lines of credit generally are renewable on an annual basis and certain facilities are fully and unconditionally guaranteed by Wesco Distribution. Accordingly, certain borrowings under these lines directly reduce availability under the Company's revolving credit facility. The applicable interest rate for borrowings under these lines of credit varies by country and is governed by the applicable loan agreement. The average interest rate for these facilities was 4.84% and 3.35% at December 31, 2022 and 2021, respectively.

Accounts Receivable Securitization Facility

On June 22, 2020, Wesco Distribution amended its accounts receivable securitization facility (the “Receivables Facility”) pursuant to the terms and conditions of a Fifth Amended and Restated Receivables Purchase Agreement (the “Receivables Purchase Agreement”), by and among WESCO Receivables Corp. (“Wesco Receivables”), Wesco Distribution, the various purchaser groups from time to time party thereto and PNC Bank, National Association, as Administrator. The Receivables Purchase Agreement amended and restated the receivables purchase agreement entered into on September 24, 2015 (the “Prior Receivables Purchase Agreement”).

The Receivables Purchase Agreement, among other things, increased the purchase limit under the Prior Receivables Purchase Agreement from $600 million to $1,025 million, with the opportunity to exercise an accordion feature that permits increases in the purchase limit up to an aggregate commitment of $1,400 million, subject to customary conditions, extended the maturity date to June 22, 2023 and added and amended certain defined terms. Borrowings under the Receivables Facility bear interest at the 30-day LIBOR rate, with a LIBOR floor, plus applicable spreads. The interest rate spread under the Receivables Purchase Agreement of 1.20% increased from 0.95% under the Prior Receivables Purchase Agreement. The Receivables Facility has a commitment fee of 0.45%.

On December 14, 2020, Wesco Distribution amended its Receivables Facility pursuant to the terms and conditions of a First Amendment to the Fifth Amended and Restated Receivables Purchase Agreement (the “First Receivables Amendment”). The First Receivables Amendment amended the Receivables Purchase Agreement and permitted an increase to the purchase limit from $1,025 million to $1,200 million. The maturity date, interest rate spread, and commitment fee of the Receivables Facility remained unchanged.

On June 1, 2021, Wesco Distribution amended its Receivables Facility pursuant to the terms and conditions of a Third Amendment to the Fifth Amended and Restated Receivables Purchase Agreement (the “Third Receivables Amendment”). The Third Receivables Amendment, among other things, increased the purchase limit under the Receivables Purchase Agreement from $1,200 million to $1,300 million, increased the aggregate commitment under the accordion feature from $1,400 million to $1,500 million, extended the maturity date from June 22, 2023 to June 21, 2024, decreased the LIBOR floor from 0.50% to 0.00% and decreased the interest rate spread from 1.20% to 1.15%. The commitment fee of the Receivables Facility remained unchanged.

On March 1, 2022, Wesco Distribution amended its Receivables Facility pursuant to the terms and conditions of a Fourth Amendment to Fifth Amended and Restated Receivables Purchase Agreement (the “Fourth Receivables Amendment”). The Fourth Receivables Amendment, among other things, (i) increased the purchase limit under the Receivables Facility from $1,300 million to $1,400 million, (ii) increased the aggregate commitment under the accordion feature from $1,500 million to $1,750 million, and (iii) extended the maturity date from June 21, 2024 to March 1, 2025. Additionally, the Fourth Receivables Amendment replaced the LIBOR interest rate option with Secured Overnight Financing Rate-based (“SOFR”) interest rate options, including term SOFR and daily simple SOFR, and decreased the interest rate spread from 1.15% to 1.10%. The commitment fee of the Receivables Facility remained unchanged.

On August 2, 2022, Wesco Distribution amended its Receivables Facility pursuant to the terms and conditions of a Fifth Amendment to Fifth Amended and Restated Receivables Purchase Agreement (the “Fifth Receivables Amendment”). The Fifth Receivables Amendment amended the Receivables Purchase Agreement to, among other things, increase the purchase limit under the Receivables Facility from $1,400 million to $1,525 million and to decrease the interest rate spread from 1.10% to 1.05%. The maturity date and commitment fee of the Receivables Facility remained unchanged.

On October 31, 2022, Wesco Distribution amended its Receivables Facility pursuant to the terms and conditions of a Sixth Amendment to Fifth Amended and Restated Receivables Purchase Agreement (the “Sixth Receivables Amendment”). The Sixth Receivables Amendment amended the Receivables Purchase Agreement to increase its purchase limit from $1,525 million to $1,625 million. The maturity date, interest rate spread and commitment fee of the Receivables Facility remained unchanged.

Under the Receivables Facility, Wesco Distribution sells, on a continuous basis, an undivided interest in all domestic accounts receivable to Wesco Receivables, a wholly-owned special purpose entity (the “SPE”). The SPE sells, without recourse, a senior undivided interest in the receivables to financial institutions for cash while maintaining a subordinated undivided interest in the receivables, in the form of overcollateralization. Since Wesco maintains control of the transferred receivables, the transfers do not qualify for “sale” treatment. As a result, the transferred receivables remain on the Company's balance sheet, and Wesco recognizes the related secured borrowing. Wesco has agreed to continue servicing the receivables for the third-party conduits and financial institutions at market rates; accordingly, no servicing asset or liability has been recorded.

As of December 31, 2022 and 2021, accounts receivable eligible for securitization totaled $2,028.2 million and $1,728.1 million, respectively. The Consolidated Balance Sheets as of December 31, 2022 and 2021 include $1,535.0 million and $1,270.0 million, respectively, of senior undivided interests in accounts receivable balances sold to third parties, as well as borrowings for equal amounts. At December 31, 2022, the interest rate for this facility was approximately 5.20%.

Revolving Credit Facility

On June 22, 2020, Wesco, Wesco Distribution and certain other subsidiaries of Wesco entered into a $1,100 million revolving credit facility (the “Revolving Credit Facility”) as a replacement of Wesco Distribution’s revolving credit facility entered into on September 26, 2019, pursuant to the terms and conditions of a Fourth Amended and Restated Credit Agreement, dated as of June 22, 2020 (the “Revolving Credit Agreement”), among Wesco Distribution, the other U.S. borrowers party thereto (collectively, the “U.S. Borrowers”), WESCO Distribution Canada LP (“Wesco Canada”), the other Canadian borrowers party thereto (collectively, the “Canadian Borrowers”), Wesco, the lenders party thereto and Barclays Bank PLC, as the administrative agent. The Revolving Credit Facility contains a letter of credit sub-facility of up to $175 million and an accordion feature allowing Wesco Distribution to request increases to the borrowing commitments under the Revolving Credit Facility of up to $500 million in the aggregate, subject to customary conditions.

On December 14, 2020, Wesco Distribution and certain other subsidiaries of Wesco entered into an amendment to the Revolving Credit Facility pursuant to the terms and conditions of a First Amendment to Fourth Amended and Restated Credit Agreement, dated as of December 14, 2020 (the “First Revolver Amendment”), among Wesco Distribution, the other U.S. borrowers party thereto, WESCO Distribution Canada LP, the other Canadian borrowers party thereto, Wesco, the lenders party thereto and Barclays Bank PLC, as administrative agent. The First Revolver Amendment increased the revolving commitments from $1,100 million to $1,200 million and amended certain other defined terms. No other material terms were changed.

On March 1, 2022, Wesco Distribution amended its Revolving Credit Facility pursuant to the terms and conditions of a Second Amendment to Fourth Amended and Restated Credit Agreement (the “Second Revolver Amendment”). The Second Revolver Amendment, among other things, (i) increased the revolving commitments under the Revolving Credit Facility from $1,200 million to $1,350 million, (ii) increased the sub-facility for loans denominated in Canadian dollars from $500 million to $550 million, (iii) increased the capacity to request increases in the aggregate revolving commitments from $400 million to $650 million, (iv) modified certain negative covenants to provide for additional flexibility, and (v) extended the maturity date from June 22, 2025 to March 1, 2027. Additionally, the Second Revolver Amendment replaced the LIBOR-based interest rate option with SOFR-based interest rate options, including term SOFR and daily simple SOFR.

On August 2, 2022, Wesco Distribution amended its Revolving Credit Facility pursuant to the terms and conditions of a Third Amendment to Fourth Amended and Restated Credit Agreement (the “Third Revolver Amendment”). The Third Revolver Amendment amended the Revolving Credit Agreement to, among other things, increase the revolving commitments under the Revolving Credit Facility from $1,350 million to $1,525 million and to increase the sub-facility for loans denominated in Canadian dollars from $550 million to $600 million. The maturity date and interest rate spreads of the Revolving Credit Facility remained unchanged.

On October 31, 2022, Wesco Distribution amended its Revolving Credit Facility pursuant to the terms and conditions of a Fourth Amendment to Fourth Amended and Restated Credit Agreement (the “Fourth Revolver Amendment”). The Fourth Revolver Amendment amended the Revolving Credit Agreement to, among other things, increase the revolving commitments from $1,525 million to $1,725 million, increase the sub-facility for loans denominated in Canadian dollars from $600 million to $625 million, and increase the aggregate amount of dividends that the Company may declare and pay from $50 million per year to $80 million per year. The maturity date and interest rate spreads of the Revolving Credit Facility remained unchanged.

The obligations of Wesco Distribution and the other U.S. Borrowers under the Revolving Credit Facility have been guaranteed by Wesco and certain of Wesco Distribution’s subsidiaries (including certain subsidiaries of Anixter). The obligations of Wesco Canada and the other Canadian Borrowers under the Revolving Credit Facility (including certain subsidiaries of Anixter) have been guaranteed by certain subsidiaries of Wesco Canada and the other Canadian Borrowers. The Revolving Credit Facility is secured by (i) substantially all assets of Wesco Distribution, the other U.S. Borrowers and certain of Wesco Distribution’s subsidiaries (including certain subsidiaries of Anixter), other than, among other things, real property and accounts receivable sold or intended to be sold pursuant to the Receivables Facility, and (ii) substantially all assets of Wesco Canada, the other Canadian Borrowers and certain of Wesco Canada’s subsidiaries, other than, among other things, real property, in each case, subject to customary exceptions and limitations. The applicable interest rate for borrowings under the Revolving Credit Facility, as amended, includes interest rate spreads based on available borrowing capacity that range from

1.00% to 1.50% for SOFR-based borrowings and from 0.00% to 0.50% for prime rate-based borrowings. At December 31, 2022, the interest rate for this facility was approximately 5.37%.

The Revolving Credit Agreement requires compliance with conditions that must be satisfied prior to any borrowing as well as ongoing compliance with certain customary affirmative and negative covenants. The Revolving Credit Agreement contains customary events of default. Upon the occurrence and during the continuance of an event of default, the commitments of the lenders may be terminated, and all outstanding obligations of the loan parties under the Revolving Credit Facility may be declared immediately due and payable.

During 2022, Wesco borrowed $3,990.0 million under the Revolving Credit Facility and made repayments in the aggregate amount of $3,557.1 million. During 2021, aggregate borrowings and repayments under the Revolving Credit Facility were $2,353.4 million and $2,006.4 million, respectively. Wesco had $664.9 million available under the Revolving Credit facility at December 31, 2022, after giving effect to outstanding letters of credit and certain borrowings under the Company's international lines of credit, as compared to $564.8 million available under the Revolving Credit Facility at December 31, 2021, after giving effect to outstanding letters of credit and certain borrowings under the Company's international lines of credit.

5.50% Senior Notes due 2023

6.00% Senior Notes due 2025

On April 30, 2020, in connection with the Merger, Wesco Distribution commenced offers to purchase for cash (each, a “Wesco Tender Offer” and, together the “Wesco Tender Offers”) any and all of Anixter Inc.’s outstanding (i) 5.50% Senior Notes due 2023 (the “Anixter 2023 Senior Notes”), $350.0 million aggregate principal amount, issued under the Indenture, dated as of August 18, 2015 (the “Anixter 2023 Indenture”), by and among Anixter Inc., Anixter and Wells Fargo Bank, National Association, as trustee, and (ii) 6.00% Senior Notes due 2025 (the “Anixter 2025 Senior Notes” and, together with the Anixter 2023 Senior Notes, the “Anixter Senior Notes”), $250.0 million aggregate principal amount, issued under the Indenture, dated as of November 13, 2018 (the “Anixter 2025 Indenture” and, together with the Anixter 2023 Indenture, the “Anixter Indentures”) by and among Anixter Inc., Anixter and Wells Fargo Bank, National Association, as trustee. The Anixter Senior Notes will mature on March 1, 2023 and December 1, 2025, respectively.

Concurrent with the Wesco Tender Offers, Anixter Inc. commenced consent solicitations to amend the definition of “Change of Control” under the applicable Indenture to exclude the Merger and related transactions and expressly permit a merger between Anixter Inc. and Anixter (the “Anixter Consent Solicitations”).

On June 23, 2020 (the “Expiration Date”), following the completion of the Merger, the Wesco Tender Offers and Anixter Consent Solicitations expired and settled. Pursuant to the terms of the Offer to Purchase and Consent Solicitation Statement, dated April 30, 2020, holders of the Anixter Senior Notes that validly tendered and did not validly withdraw prior to such date, received total tender offer consideration of $1,012.50 per $1,000 principal amount of Anixter Senior Notes, which amount, in each case, included an early tender payment of $50.00 per $1,000 principal amount of Anixter Senior Notes. Holders who validly delivered their consents at or prior to the Expiration Date received a consent fee of $2.50 per $1,000 principal amount of Anixter Senior Notes.

As of December 31, 2022, $58.6 million and $4.2 million aggregate principal amount of the Anixter 2023 Senior Notes and Anixter 2025 Senior Notes, respectively, were outstanding.

7.125% Senior Notes due 2025

7.250% Senior Notes due 2028

On June 12, 2020, Wesco Distribution issued $1,500 million aggregate principal amount of 7.125% Senior Notes due 2025 (the “2025 Notes”) and $1,325 million aggregate principal amount of 7.250% Senior Notes due 2028 (the “2028 Notes” and, together with the 2025 Notes, the “Notes”). The 2025 Notes were issued at a price of 100.000% of the aggregate principal amount. The 2028 Notes were issued at a price of 99.244% of the aggregate principal amount. Wesco incurred costs related to the issuance of the 2025 Notes and 2028 Notes totaling $33.1 million and $29.3 million, respectively, which were recorded as a reduction to the carrying value of the debt and are being amortized over the respective lives of the notes.

The Notes were issued pursuant to, and are governed by, an indenture (the “Notes Indenture”), dated as of June 12, 2020, between the Company, Wesco Distribution and U.S. Bank National Association, as trustee (the “Trustee”). The Notes and related guarantees were issued in a private transaction exempt from the Securities Act of 1933, as amended (the “Securities Act”) and have not been, and will not be, registered under the Securities Act and may not be offered or sold in the U.S. absent registration or an applicable exemption from, or in a transaction not subject to the registration requirements of the Securities Act and other applicable securities laws.

The Company used the net proceeds from the issuance of the Notes, together with borrowings under its Revolving Credit Facility and Receivables Facility and existing cash on hand, to finance the Merger and the other transactions contemplated by the Merger Agreement. The use of proceeds included (i) paying the cash portion of the Merger consideration to stockholders of Anixter, (ii) refinancing certain existing indebtedness of Anixter contemplated by the Merger Agreement, including financing the satisfaction and discharge, defeasance, redemption or other repayment in full of the 5.125% Senior Notes due 2021 of Anixter Inc., a wholly-owned subsidiary of Anixter, and financing payments in connection with the Anixter Consent Solicitations and Wesco Tender Offers, as described above, (iii) refinancing other indebtedness of the Company, and (iv) paying fees, costs and expenses in connection with the foregoing.

The Notes are unsecured and unsubordinated obligations of Wesco Distribution and are guaranteed on an unsecured, unsubordinated basis by the Company and Anixter Inc. The 2025 Notes accrue interest at a rate of 7.125% per annum, payable semi-annually in arrears on June 15 and December 15 of each year. The 2025 Notes will mature on June 15, 2025. The 2028 Notes accrue interest at a rate of 7.250% per annum, payable semi-annually in arrears on June 15 and December 15 of each year. The 2028 Notes will mature on June 15, 2028.

Wesco Distribution may redeem all or a part of the 2025 Notes at any time between June 15, 2022 and June 14, 2023 at a redemption price equal to 103.563% of the principal amount plus accrued and unpaid interest, if any. Between June 15, 2023 and June 14, 2024, Wesco Distribution may redeem all or a part of the 2025 Notes at a redemption price equal to 101.781% of the principal amount. On and after June 15, 2024, Wesco Distribution may redeem all or a part of the 2025 Notes at a redemption price equal to 100% of the principal amount.

Wesco Distribution may redeem all or a part of the 2028 Notes at any time prior to June 15, 2023 by paying a “make-whole” premium plus accrued and unpaid interest, if any. In addition, at any time prior to June 15, 2023, Wesco Distribution may redeem up to 35% of the 2028 Notes with the net cash proceeds from certain equity offerings. At any time between June 15, 2023 and June 14, 2024, Wesco Distribution may redeem all or a part of the 2028 Notes at a redemption price equal to 103.625% of the principal amount. Between June 15, 2024 and June 14, 2025, Wesco Distribution may redeem all or a part of the 2028 Notes at a redemption price equal to 102.417% of the principal amount. Between June 15, 2025 and June 14, 2026, Wesco Distribution may redeem all or a part of the 2028 Notes at a redemption price equal to 101.208% of the principal amount. On and after June 15, 2026, Wesco Distribution may redeem all or a part of the 2028 Notes at a redemption price equal to 100% of the principal amount.

The Notes Indenture contains certain covenants that, among other things, limit (i) the Company’s and its subsidiaries’ ability to pay dividends on or repurchase the Company’s capital stock, incur liens on assets, engage in certain sale and leaseback transactions or sell certain assets, and (ii) the Company’s and any guarantor’s ability to sell all or substantially all of its assets to, or merge or consolidate with or into, other persons, in the case of each of the foregoing, subject to certain qualifications and exceptions, including the termination of certain of these covenants upon the Notes receiving investment grade credit ratings.

The Notes Indenture contains certain events of default, including, among other things, failure to make required payments, failure to comply with certain agreements or covenants, failure to pay or acceleration of certain other indebtedness, certain events of bankruptcy and insolvency, and failure to pay certain judgments. An event of default under the Notes Indenture will allow either the Trustee or the holders of at least 25% in aggregate principal amount of the applicable series of the then-outstanding Notes to accelerate, or in certain cases, will automatically cause the acceleration of the amounts due under the applicable series of Notes.

As of December 31, 2022, $1,500.0 million and $1,325.0 million aggregate principal amount of the 2025 Notes and 2028 Notes, respectively, were outstanding.

Debt Issuance Costs

Wesco capitalizes certain costs associated with the issuance of debt and such costs are amortized over the term of the respective debt instrument on a straight-line basis. Debt issuance costs are presented in the Consolidated Balance Sheets as a direct reduction to the carrying amount of the related debt liability. Upon prepayment of debt, the Company accelerates the recognition of an appropriate amount of the costs as refinancing or extinguishment of debt. As of December 31, 2022 and 2021, unamortized debt issuance costs of $51.1 million and $62.5 million were recorded in the Consolidated Balance Sheets, respectively.

Covenant Compliance

Wesco’s credit agreements contain various restrictive covenants that, among other things, impose limitations on: (i) dividend payments or certain other restricted payments or investments; (ii) the incurrence of additional indebtedness and guarantees; (iii) creation of liens; (iv) mergers, consolidation or sales of substantially all of Wesco’s assets; (v) certain transactions among affiliates; (vi) payments by certain subsidiaries to Wesco, and (vii) capital expenditures. In addition, the Revolving Credit Facility and the Receivables Facility require Wesco to meet certain fixed charge coverage tests depending on availability or liquidity, respectively.

Wesco was in compliance with all financial covenants contained in its debt agreements as of December 31, 2022.

The following table sets forth the aggregate principal repayment requirements for all indebtedness for the next five years and thereafter, as of December 31, 2022:


	(In thousands)
2023	$	70,471
2024	4,936
2025	3,044,678
2026	3,351
2027	1,025,102
Thereafter	1,325,585
Total payments on debt	$	5,474,123
Debt discount	(6,844)
Total debt	$	5,467,279

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
CAPITAL STOCK	Preferred Stock There are 20 million shares of preferred stock authorized at a par value of $0.01 per share; there are no shares issued or outstanding. The Company's Board of Directors has the authority, without further action by the stockholders, to issue all authorized preferred shares in one or more series and to fix the number of shares, designations, voting powers, preferences, optional and other special rights and the restrictions or qualifications thereof. The rights, preferences, privileges and powers of each series of preferred stock may differ with respect to dividend rates, liquidation values, voting rights, conversion rights, redemption provisions and other matters. Series A Preferred Stock The Company's Board of Directors authorized 25,000 shares of fixed-rate reset cumulative perpetual preferred stock, Series A, with a liquidation preference of $25,000 per whole preferred share and a par value of $0.01 per share (the “Series A Preferred Stock”). Depositary shares, each representing a 1/1,000th interest in a share of Series A Preferred Stock, are registered under the Securities Act. In connection with the Merger, as described in Note 6, “Acquisitions and Disposals”, the Company issued 21,611,534 depositary shares, representing an interest in approximately 21,612 shares of Series A Preferred Stock. Holders of shares of the Series A Preferred Stock are entitled to receive, when, as and if declared by the Company's Board of Directors, cumulative cash dividends at an initial rate of 10.625% per annum of the $25,000 liquidation preference per share. On June 22, 2025, and every five-year period thereafter, the dividend rate on the Series A Preferred Stock resets and will be equal to the Five-year U.S. Treasury Rate plus a spread of 10.325%. Holders of the Series A Preferred Stock are not entitled to convert or exchange their shares of Series A Preferred stock into shares of any of Wesco’s other classes or series of stock or into any other security of Wesco (other than upon a change of control involving the issuance of additional shares of common stock or other change of control transaction, in each case, approved by holders of common stock). The Series A Preferred Stock has no stated maturity and will not be subject to any sinking fund, retirement fund or purchase fund or any other obligation of Wesco to redeem, repurchase or retire the Series A Preferred Stock. Holders of the Series A Preferred Stock will have limited voting rights, including the right to elect two directors to the Board of Directors of the Company in the event dividends on the Series A Preferred Stock remain unpaid for the equivalent of six or more full quarterly dividend periods. Common Stock There are 210 million shares of common stock and 20 million shares of Class B common stock authorized at a par value of $0.01 per share. The Class B common stock is identical to the common stock, except for voting and conversion rights. The holders of Class B common stock have no voting rights. With certain exceptions, Class B common stock may be converted, at the option of the holder, into the same number of shares of common stock. The terms of the Revolving Credit Facility, as well as the indentures governing the 2025 Notes and 2028 Notes, place certain limits on the Company's ability to declare or pay dividends and repurchase common stock. These restrictions are based on availability, as defined in the respective credit agreements, as well as Wesco's compliance with certain fixed charge coverage tests. At December 31, 2022 and 2021, no dividends had been declared and, therefore, no retained earnings were reserved for dividend payments. Treasury Stock Common stock purchased for treasury is recorded at cost. At the date of subsequent reissue, the treasury stock account is reduced by the cost of such stock, with cost determined on a weighted-average basis. Share Repurchase Authorization On May 31, 2022, the Company's Board of Directors adopted a resolution authorizing the repurchase of up to $1 billion of the Company's common stock and Series A Preferred Stock. The share repurchase authorization has no expiration date and may be modified, suspended, or terminated at any time without prior notice. The share repurchases made in 2022, as disclosed in Note 12, “Earnings Per Share”, were made within the limits described above.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

INCOME TAXES

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

INCOME TAXES

11. INCOME TAXES

The following table sets forth the components of income before income taxes by jurisdiction:


	Year Ended December 31,
	2022		2021		2020
			(In thousands)
United States	$	859,351	$	396,769	$	26,031
Foreign	277,300		185,143		96,811
Income before income taxes	$	1,136,651	$	581,912	$	122,842

The following table sets forth the components of the provision for income taxes:


	Year Ended December 31,
	2022		2021		2020
			(In thousands)
Current income taxes:
Federal	$	166,126	$	107,919	$	25,605
State	42,982		30,206		11,322
Foreign	66,657		55,670		19,414
Total current income taxes	275,765		193,795		56,341
Deferred income taxes:
Federal	(7,535)		(62,302)		(17,913)
State	711		(12,327)		(7,264)
Foreign	5,588		(3,656)		(8,361)
Total deferred income taxes	(1,236)		(78,285)		(33,538)
Provision for income taxes	$	274,529	$	115,510	$	22,803

The following table sets forth the reconciliation between the federal statutory income tax rate and the effective tax rate:


	Year Ended December 31,
	2022		2021		2020
Federal statutory rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal income tax benefit	3.1		2.0		1.4
Tax effect of intercompany financing	(1.2)		(3.2)		(13.4)
Unrecognized tax benefits	0.3		2.5		2.1
Nondeductible expenses	0.3		0.6		5.7
Change in valuation allowance	(0.9)		(2.8)		1.8
Other	1.6		(0.2)		—
Effective tax rate	24.2	%	19.9	%	18.6	%

On August 16, 2022, the Inflation Reduction Act of 2022 was enacted into U.S. law, which includes implementation of a new corporate alternative minimum tax (“CAMT”), among other provisions. The CAMT imposes a minimum tax of 15% on the adjusted financial statement income ("AFSI") of certain corporations with average annual AFSI over a three-year period in excess of $1 billion. The CAMT is effective for tax years beginning after December 31, 2022. The Company does not expect to be subject to the CAMT in 2023.

The undistributed earnings of the Company's foreign subsidiaries amounted to approximately $1,865.4 million as of December 31, 2022. Most of these earnings have been taxed in the U.S. under either the one-time transition tax or the GILTI tax regime imposed by the TCJA. Future distributions of previously taxed earnings by the Company's foreign subsidiaries should, therefore, result in minimal U.S. taxation. Wesco has elected to pay the transition tax in installments over an eight year period ending in 2026. As of December 31, 2022, the Company's remaining liability for the transition tax was $58.8 million, which is recorded as components of other current and noncurrent liabilities in the Consolidated Balance Sheet. The Company continues to assert that the remaining undistributed earnings of its foreign subsidiaries are indefinitely reinvested. The distribution of earnings by Wesco's foreign subsidiaries in the form of dividends, or otherwise, may be subject to additional taxation. The Company estimates that additional taxes of approximately $91.4 million would be payable upon the remittance of all previously undistributed foreign earnings as of December 31, 2022, based upon the laws in effect on that date. The Company believes that it is able to maintain sufficient liquidity for its domestic operations and commitments without repatriating cash from Wesco's foreign subsidiaries.

The following table sets forth deferred tax assets and liabilities:


	As of December 31,
	2022				2021
			(In thousands)
	Assets		Liabilities		Assets		Liabilities
Accounts receivable	$	20,958	$	—	$	18,612	$	—
Inventories	23,934		—		13,302		—
Depreciation of property, buildings and equipment	—		46,882		—		45,397
Operating leases	169,347		165,200		142,964		141,686
Amortization of intangible assets	—		575,421		—		549,536
Employee benefits	36,548		—		36,410		—
Stock-based compensation	14,090		—		12,281		—
Prepaid royalty payments	14,009		—		34,866		—
Disallowed business interest expense	4,763		—		11,163		—
Tax loss carryforwards	31,956		—		39,876		—
Foreign tax credit carryforwards	52,195		—		51,632		—
Other	37,271		10,488		26,666		8,137
Deferred income taxes before valuation allowance	405,071		797,991		387,772		744,756
Valuation allowance	(33,671)		—		(46,269)		—
Total deferred income taxes	$	371,400	$	797,991	$	341,503	$	744,756

Wesco had deferred tax assets of $27.6 million and $35.5 million as of December 31, 2022 and 2021, respectively, related to foreign net operating loss carryforwards. These net operating loss carryforwards expire beginning in 2023 through 2042, while some may be carried forward indefinitely. The Company has determined that certain foreign net operating loss carryforwards will not be realized before they expire. Accordingly, the Company has recorded a valuation allowance of $16.7 million and $22.1 million against deferred tax assets related to certain foreign net operating loss carryforwards at December 31, 2022 and 2021, respectively. Additionally, these foreign jurisdictions had deferred tax assets of $10.9 million and $6.9 million as of December 31, 2022 and 2021, respectively, related to other future deductible temporary differences. The Company has recorded a full valuation allowance against these amounts as of December 31, 2022 and 2021, respectively.

As of December 31, 2022 and 2021, Wesco had deferred tax assets of $4.4 million related to state net operating loss carryforwards. These carryforwards expire beginning in 2024 through 2041, while some may be carried forward indefinitely. The deferred tax asset related to disallowed business interest expense as of December 31, 2022 includes $4.8 million for state income tax purposes, and as of December 31, 2021, includes $4.7 million and $6.4 million for Federal and state income tax purposes, respectively. The carryforward period for disallowed business interest expense is indefinite.

As of December 31, 2022 and 2021, Wesco had deferred tax assets of $52.2 million and $51.6 million, respectively, related to foreign tax credit carryforwards. The foreign tax credit carryforwards expire beginning in 2027 through 2033. The Company has determined that certain foreign tax credit carryforwards will not be realized before they expire. Accordingly, the Company has recorded a valuation allowance of $6.1 million and $17.3 million against these deferred tax assets at December 31, 2022 and 2021, respectively. Wesco’s ability to realize its deferred tax assets related to foreign tax credit carryforwards may be impacted by U.S. tax legislation, our ability to generate sufficient foreign source taxable income, and tax planning strategies that the Company may implement. The impact of these items, if any, on Wesco's assessment of the realizability of these deferred tax assets will be recorded as a discrete item in the period in which the Company's assessment changes.

The Company is under examination by tax authorities in various jurisdictions and remains subject to examination until the applicable statutes of limitation expire. The statutes of limitation for the material jurisdictions in which the Company files income tax returns remain open as follows:


United States — Federal						2019 and forward
United States — Material States						2017 and forward
Canada						2012 and forward
UK						2017 and forward
Australia						2018 and forward

The following table sets forth the reconciliation of gross unrecognized tax benefits:


	As of December 31,
	2022		2021		2020
	(In thousands)
Beginning balance January 1	$	107,291	$	68,075	$	54
Additions for current year tax positions	14,403		39,841		14,009
Additions for prior year tax positions	871		8,422		—
Additions for acquired tax positions	5,544		—		68,048
Reductions for prior year tax positions	(1,792)		(3,853)		(43)
Settlements	—		(118)		—
Lapse in statute of limitations	(14,491)		(3,837)		(15,886)
Foreign currency exchange rate changes	(2,558)		(1,239)		1,893
Ending balance December 31	$	109,268	$	107,291	$	68,075

The amount of unrecognized tax benefits that would affect the effective tax rate if recognized in the consolidated financial statements for the years ended December 31, 2022, 2021 and 2020 were $40.6 million, $36.1 million, and $29.1 million, respectively. Within the next twelve months, the amount of unrecognized tax benefits is expected to decrease by $15.6 million due to the expiration of statutes of limitation. Such change would result in a $6.5 million reduction in income tax expense.

The Company classifies interest related to unrecognized tax benefits as a component of interest expense, net in the Consolidated Statements of Income and Comprehensive Income. The Company recognized interest expense on unrecognized tax benefits of $2.3 million, $0.9 million and $0.3 million for the years ended December 31, 2022, 2021 and 2020, respectively. As of December 31, 2022 and 2021, Wesco had a liability of $9.6 million and $6.4 million, respectively, for interest expense related to unrecognized tax benefits. The Company classifies penalties related to unrecognized tax benefits as part of income tax expense. For the year ended December 31, 2021, penalties recorded in income tax expense were $3.4 million. Penalties recorded in income tax expense for the years ended December 31, 2022 and 2020 were immaterial. As of December 31, 2022 and 2021, Wesco had a liability of $4.8 million and $4.9 million, respectively, for penalties related to unrecognized tax benefits.

On October 22, 2021, one of the Company's Mexican affiliates received a tax assessment from the Mexican tax authorities in the amount of approximately $26.0 million related to its 2012 income tax return. This amount, updated for adjustments required under Mexican law, was approximately $29.8 million as of December 31, 2022. The Company believes the assessment is without merit and has filed an annulment lawsuit in the Mexican Federal Court of Administrative Justice. The Company expects to prevail in this litigation and, accordingly, has not recorded a reserve for this assessment in its consolidated financial statements.

In July 2022, one of the Company's Canadian affiliates received tax assessments from the Canada Revenue Agency ("CRA") totaling approximately $11.0 million, including tax and interest, related to its 2012 through 2014 income tax returns. The Company believes these assessments are without merit and has filed objections with the Appeals Division of the CRA. The Company intends to avail itself of all available administrative and judicial remedies to overturn the assessments and expects to prevail. Therefore, the Company has not recorded a reserve for these assessments in its consolidated financial statements. The CRA continues to audit the 2015 and 2016 tax years of Wesco's Canadian affiliates and has made inquiries into their 2017 through 2019 income tax returns. The Company expects to eventually receive similar assessments for these tax years.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI https://asc.fasb.org/topic&trid=2144680

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

EARNINGS PER SHARE

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

EARNINGS PER SHARE

Basic earnings per share is computed by dividing net income attributable to common stockholders by the weighted-average number of common shares outstanding during the periods. Diluted earnings per share is computed by dividing net income attributable to common stockholders by the weighted-average common shares and common share equivalents outstanding during the periods. The dilutive effect of common share equivalents is considered in the diluted earnings per share computation using the treasury stock method, which includes consideration of equity awards.

The following table sets forth the details of basic and diluted earnings per share:


	Year Ended December 31,
	2022		2021		2020
(In thousands, except per share data)
Net income attributable to WESCO International, Inc.	$	860,471	$	465,382	$	100,560
Less: Preferred stock dividends	57,408		57,408		30,139
Net income attributable to common stockholders	$	803,063	$	407,974	$	70,421
Weighted-average common shares outstanding used in computing basic earnings per share	50,734		50,300		46,174
Common shares issuable upon exercise of dilutive equity awards	1,661		1,730		451
Weighted-average common shares outstanding and common share equivalents used in computing diluted earnings per share	52,395		52,030		46,625
Earnings per share attributable to common stockholders
Basic	$	15.83	$	8.11	$	1.53
Diluted	$	15.33	$	7.84	$	1.51

The computation of diluted earnings per share attributable to common stockholders excludes stock-based awards that would have had an antidilutive effect on earnings per share. For the year ended December 31, 2022, there were 87,490 antidilutive shares. For the year ended December 31, 2021, there were no antidilutive stock-based awards, and for the year ended December 31, 2020, there were approximately 1.8 million antidilutive shares.

EMPLOYEE BENEFIT PLANS

12 Months Ended

Dec. 31, 2022

Postemployment Benefits [Abstract]

Retirement Benefits

Defined Contribution Plans

Wesco Distribution sponsors a defined contribution retirement savings plan for the majority of its U.S. employees (the “WESCO Distribution, Inc. Retirement Savings Plan”), which provides employer matching contributions. Contributions are made in cash and employees have the option to transfer balances allocated to their accounts into any of the available investment options. Prior to January 1, 2022, the Company could also make, subject to the Board of Directors' approval, a discretionary contribution to the WESCO Distribution, Inc. Retirement Savings Plan if certain predetermined profit levels were attained. The amendments to the WESCO Distribution, Inc. Retirement Savings described below eliminated the discretionary employer contributions. Discretionary employer contribution charges of $13.1 million were incurred for the year ended December 31, 2021 and there were no discretionary contributions for the year ended December 31, 2020.

Anixter Inc. sponsored a defined contribution plan that covered all of its non-union U.S. employees (the “Anixter Inc. Employee Savings Plan”). The employer match for the Anixter Inc. Employee Savings Plan was equal to 50% of a participant's contribution up to 5% of the participant's compensation. Anixter Inc. also made an annual contribution to the Anixter Inc. Employee Savings Plan on behalf of each active participant who was hired or rehired on or after July 1, 2015, or was not participating in the Anixter Inc. Pension Plan. The amount of the employer annual contribution was equal to either 2% or 2.5% of the participant’s compensation, as determined by the participant’s years of service. This contribution was in lieu of being eligible for the Anixter Inc. Pension Plan. Certain of Anixter Inc.'s foreign subsidiaries also have defined contribution plans. Contributions to these plans are based upon various levels of employee participation and legal requirements.

Effective January 1, 2022, the Anixter Inc. Employee Savings Plan was merged with and into the WESCO Distribution, Inc. Retirement Savings Plan (the “U.S. Defined Contribution Plan Merger”). On December 31, 2021, participant account balances were transferred from the Anixter Inc. Employee Savings Plan to the WESCO Distribution, Inc. Retirement Savings Plan. In connection with the U.S. Defined Contribution Plan Merger, the WESCO Distribution, Inc. Retirement Savings plan was amended to change the employer matching contribution from an amount equal to 50% of participants' total monthly contributions up to 6% of eligible compensation to an amount equal to 100% of a participant’s eligible elective deferrals up to 3% of the participant’s eligible compensation and 50% of the next 4% of eligible compensation, and to eliminate the discretionary employer contributions.

WESCO Distribution Canada LP, a wholly-owned subsidiary of the Company, sponsors a defined contribution plan covering the current full-time employees of WESCO Distribution Canada LP and part-time employees meeting certain requirements for continuous service, earnings and minimum hours of employment (the “Wesco Canadian Defined Contribution Plan”). Prior to January 1, 2022, the Company made contributions in amounts ranging from 3% to 5% of participants' eligible compensation based on years of continuous service. For employees having completed between 20 and 25 or more years of service as of January 1, 2015, the Company's contribution ranged from 5% to 7% of the respective participants' eligible compensation.

Anixter Canada Inc. sponsored a defined contribution plan for certain employees of Anixter Canada Inc. and Anixter Power Solutions Canada Inc. (the “Anixter Canadian Defined Contribution Plan”), which provided for core employer contributions in amounts ranging from 3% to 4% of participants' eligible compensation based on years of continuous service, plus a matching contribution equal to 25% of a participant’s elective contributions up to 6% of eligible compensation (for a maximum total employer contribution equal to 5.5%).

Effective January 1, 2022, the Anixter Canadian Defined Contribution Plan was merged with and into an amended Wesco Canadian Defined Contribution Plan. During the first quarter of 2022, participant account balances were transferred from the Anixter Canadian Defined Contribution Plan to the amended Wesco Canadian Defined Contribution Plan. The amended Wesco Canadian Defined Contribution Plan provides a core employer contribution of 3% of a participant’s eligible compensation, plus a matching contribution equal to 50% of a participant’s elective contributions up to 4% of eligible compensation (for a maximum total employer contribution equal to 5%). The amended Wesco Canadian Defined Contribution Plan also requires employees of EECOL Electric Corp. hired on or after January 1, 2022 to join this defined contribution plan, and permits enrollment for those not participating in the defined benefit plan described below.

Wesco incurred charges of $58.2 million, $54.7 million, and $18.3 million for the years ended December 31, 2022, 2021 and 2020, respectively, for all defined contribution plans.

Deferred Compensation Plans

Wesco Distribution sponsors a non-qualified deferred compensation plan (the “Wesco Deferred Compensation Plan”) that permits select employees to make pre-tax deferrals of salary and bonus. Employees have the option to transfer balances allocated to their accounts in the Wesco Deferred Compensation Plan into any of the available investment options. The Wesco Deferred Compensation Plan is an unfunded plan. As of December 31, 2022 and 2021, the Company's obligation under the Wesco Deferred Compensation Plan was $20.3 million and $20.9 million, respectively, which is included in other noncurrent liabilities in the Consolidated Balance Sheet.

Anixter Inc. sponsored a non-qualified deferred compensation plan (the “Anixter Deferred Compensation Plan”) that permitted select employees to make pre-tax deferrals of salary and bonus. Interest was accrued monthly on the deferred compensation balances based on the average ten-year Treasury note rate for the previous three months times a factor of 1.4, and the rate was further adjusted if certain financial goals were achieved. In the fourth quarter of 2020, the Company terminated the Anixter Deferred Compensation Plan and settled it in the second quarter of 2021 by making lump sum payments of $42.8 million directly to participants. The Company used the proceeds from liquidating certain assets held in a Rabbi Trust arrangement of approximately $39.7 million, plus available cash, to fund the settlement of the Anixter Deferred Compensation Plan.

Defined Benefit Plans

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

Wesco also sponsors a Supplemental Executive Retirement Plan for certain executives of EECOL Electric Corp. (the “EECOL SERP”), which provides additional pension benefits based on earnings and credited service. Effective January 1, 2013, the EECOL SERP was closed to new participants and existing participants became 100% vested. Participants of the EECOL SERP now contribute 4% of their earnings to the EECOL Plan.

Anixter Inc. sponsors the Anixter Inc. Pension Plan, which was closed to entrants first hired or rehired on or after July 1, 2015, and various defined benefit pension plans covering employees of foreign subsidiaries in Canada and Europe (together with the EECOL Plan and the EECOL SERP, the “Foreign Plans”). The majority of the Company's defined benefit pension plans are non-contributory, and with the exception of the U.S. and Canada, cover substantially all full-time employees in their respective countries. Retirement benefits are provided based on compensation as defined in each of the plan agreements.

The Anixter Inc. Pension Plan is funded as required by the Employee Retirement Income Security Act of 1974 (“ERISA”) and the Internal Revenue Service. With the exception of the EECOL SERP, which is an unfunded plan, the Foreign Plans are funded as required by applicable foreign laws.

Anixter Inc. also sponsored the Anixter Inc. Executive Benefit Plan and the Supplemental Executive Retirement Plan (the “Anixter SERP”) (together with the Anixter Inc. Pension Plan, the “Domestic Plans”). In the fourth quarter of 2020, the Company terminated both the Anixter Inc. Executive Benefit Plan and the Anixter SERP. During the year ended December 31, 2021, the Company settled its liabilities for these plans by making lump sum payments directly to participants totaling $17.9 million.

During the fourth quarter of 2021, the Company adopted certain plan amendments to: (i) freeze the benefits provided under the Anixter Inc. Pension Plan effective December 31, 2021, (ii) close participation in the EECOL Plan effective December 31, 2021, and (iii) freeze the benefit accruals under the Pension Plan for Employees of Anixter Canada Inc., the EECOL Plan and the EECOL SERP effective December 31, 2023. These amendments required the Company to remeasure the projected benefit obligations associated with these plans, resulting in a gain from curtailment totaling $36.6 million, which is recorded as a component of other non-operating income in the Consolidated Statement of Income and Comprehensive Income for the year ended December 31, 2021.

During the fourth quarter of 2022, the Company terminated the Anixter Inc. Pension Plan effective December 31, 2022. Accordingly, certain estimates that reflect the pending settlement of this plan were incorporated into the assumptions used to measure the respective projected benefit obligation as of December 31, 2022. As the Anixter Inc. Pension Plan had previously been frozen, its termination did not result in any curtailment gain or loss for the year ended December 31, 2022. The benefit obligation associated with this plan will be settled in future periods by making lump sum cash payments to participants or by purchasing annuity contracts. Unrealized gains or losses currently reported as components of other comprehensive income (loss) related to the benefit obligation of the Anixter Inc. Pension Plan will be recognized upon the respective future settlements. The Company anticipates that the assets held by this plan are sufficient to satisfy all benefit obligations upon settlement.

The following table presents the changes in benefit obligations, plan assets and funded status for the defined benefit plans:


	Domestic Plans						Foreign Plans						Total
(In thousands)	2022			2021			2022			2021			2022			2021
Change in Projected Benefit Obligation
Beginning balance	$	301,783		$	332,484		$	424,096		$	486,855		$	725,879		$	819,339
Service cost	—			3,033			8,317			12,140			8,317			15,173
Interest cost	8,696			8,219			9,503			9,801			18,199			18,020
Participant contributions	—			—			881			846			881			846
Actuarial (gain) loss, including assumption changes	(47,137)			(10,649)			(133,872)			(35,483)			(181,009)			(46,132)
Benefits paid from plan assets	(9,842)			(8,988)			(11,133)			(11,343)			(20,975)			(20,331)
Benefits paid from Company assets	—			(527)			(454)			(461)			(454)			(988)
Curtailment	—			(3,900)			—			(32,680)			—			(36,580)
Plan amendment	—			—			(26)			(104)			(26)			(104)
Settlement	—			(17,889)			(241)			(219)			(241)			(18,108)
Foreign currency exchange rate changes	—			—			(29,813)			(5,256)			(29,813)			(5,256)
Ending balance	$	253,500		$	301,783		$	267,258		$	424,096		$	520,758		$	725,879

Change in Plan Assets at Fair Value
Beginning balance	$	370,731		$	355,287		$	381,781		$	365,718		$	752,512		$	721,005
Actual return on plan assets	(75,770)			24,432			(87,740)			19,661			(163,510)			44,093
Participant contributions	—			—			881			846			881			846
Employer contributions	—			17,889			11,254			10,240			11,254			28,129
Benefits paid	(9,842)			(8,988)			(11,133)			(11,343)			(20,975)			(20,331)
Settlement	—			(17,889)			(241)			(218)			(241)			(18,107)
Foreign currency exchange rate changes	—			—			(27,228)			(3,123)			(27,228)			(3,123)
Ending balance	$	285,119		$	370,731		$	267,574		$	381,781		$	552,693		$	752,512

Funded Status	$	31,619		$	68,948		$	316		$	(42,315)		$	31,935		$	26,633

Amounts Recognized in the Consolidated Balance Sheets
Other assets	$	31,619		$	68,948		$	28,350		$	4,818		$	59,969		$	73,766
Other current liabilities	—			—			(406)			(437)			(406)			(437)
Other noncurrent liabilities	—			—			(27,628)			(46,696)			(27,628)			(46,696)
Net amount recognized	$	31,619		$	68,948		$	316		$	(42,315)		$	31,935		$	26,633

Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate	4.4		%	2.9		%	4.8		%	2.4		%	4.6		%	2.6		%
Rate of compensation increase	—		%	—		%	3.4		%	3.4		%	3.4		%	3.4		%

The measurement date for all plans is December 31st. Accordingly, at the end of each fiscal year, the Company determines the discount rate to measure the plan liabilities at their present value. The discount rate reflects the current rate at which the pension liabilities could effectively be settled at the measurement date. This rate was estimated at the end of 2022 and 2021 using a yield curve based on corporate bond data, which the Company concluded was consistent with observable market conditions and industry standards for developing spot rate curves.

At December 31, 2022 and 2021, the consolidated weighted-average discount rate of all plans was 4.6% and 2.6%, respectively. These rates were used to measure the projected benefit obligation at each respective year-end. At December 31, 2022 and 2021, the consolidated net funded status was $31.9 million and $26.6 million, respectively.

The Company had 7 plans at December 31, 2022 and 9 plans at December 31, 2021 for which the projected benefit obligation was in excess of the fair value of plan assets. For these plans, the aggregate projected benefit obligation was $119.0 million and $214.5 million, respectively, and the aggregate fair value of plan assets was $91.0 million and $167.4 million, respectively.

At December 31, 2022 and 2021, the Company' accumulated benefit obligation was $253.5 million and $301.8 million, respectively, for the Domestic Plans and $253.2 million and $390.8 million, respectively, for the Foreign Plans. The Company had 7 plans at December 31, 2022 and 9 plans at December 31, 2021 for which the accumulated benefit obligation was in excess of the fair value of plan assets. For these plans, the aggregate accumulated benefit obligation was $113.7 million and $194.6 million, respectively, and the aggregate fair value of plan assets was $91.0 million and $167.4 million, respectively.

The following tables set forth the components of net periodic pension (benefit) cost for the Company's defined benefit plans:


	Domestic Plans(1)						Foreign Plans(1)						Total
(In thousands)	2022		2021		2020		2022		2021		2020		2022		2021		2020
Components of Net Periodic Pension (Benefit) Cost
Service cost	$	—	$	3,033	$	1,763	$	8,317	$	12,140	$	9,029	$	8,317	$	15,173	$	10,792
Interest cost	8,696		8,219		4,787		9,503		9,801		7,162		18,199		18,020		11,949
Expected return on plan assets	(14,394)		(17,097)		(8,395)		(17,599)		(17,834)		(11,659)		(31,993)		(34,931)		(20,054)
Recognized actuarial (loss) gain	—		—		—		(889)		90		—		(889)		90		—
Curtailment	—		(3,900)		—		—		(32,680)		—		—		(36,580)		—
Settlement	—		290		—		(148)		(59)		(144)		(148)		231		(144)
Net periodic pension (benefit) cost	$	(5,698)	$	(9,455)	$	(1,845)	$	(816)	$	(28,542)	$	4,388	$	(6,514)	$	(37,997)	$	2,543

(1) The Company assumed the Domestic Plans and certain foreign plans in connection with the acquisition of Anixter on June 22, 2020, as disclosed in Note 6, “Acquisitions and Disposals”. The Company began recognizing the associated net periodic pension (benefit) cost as of the acquisition date.

Service cost is reported as a component of selling, general and administrative expenses. The other components of net periodic pension (benefit) cost totaling net benefits of $14.8 million, $53.2 million and $8.2 million for the years ended December 31, 2022, 2021 and 2020, respectively, are presented as components of other non-operating expense (income) (“other expense (income), net”).

The following weighted-average actuarial assumptions were used to determine net periodic pension (benefit) cost:


	Domestic Plans(1)						Foreign Plans(1)						Total
	2022		2021		2020		2022		2021		2020		2022		2021		2020
Discount rate	2.9	%	2.6	%	2.9	%	2.4	%	2.0	%	2.2	%	2.6	%	2.3	%	2.5	%
Expected return on plan assets	4.3	%	5.3	%	5.5	%	5.0	%	4.9	%	5.2	%	4.6	%	5.1	%	5.3	%
Rate of compensation increase	—	%	3.8	%	3.8	%	3.4	%	3.2	%	3.4	%	3.4	%	3.4	%	3.5	%

(1) As described above, the Company assumed the Domestic Plans and certain foreign plans in connection with the acquisition of Anixter on June 22, 2020. The Company began using the related assumptions as of the acquisition date.

The expected long-term rate of return on plan assets reflects the average rate of earnings expected on the invested assets and future assets to be invested to provide for the benefits included in the projected benefit obligation. The Company uses historical plan asset returns combined with current market conditions to estimate the rate of return. The weighted-average expected long-term rate of return on plan assets used in the determination of net periodic pension cost for 2022 was 4.6%.

As a result of the combined effect of valuation changes in both the equity and bond markets, the plan assets produced an actual loss of 25.1% in 2022. The difference between the expected return and actual return on plan assets is amortized into expense over the service lives of the plan participants. These amounts are reflected on the balance sheet through charges to accumulated other comprehensive (income) loss.

The following table sets forth the changes and the end of year components of accumulated other comprehensive (income) loss for the defined benefit plans:


	Year Ended December 31,
(In thousands)	2022		2021
Changes to Balance:
Beginning balance, before tax effect	$	(58,788)	$	(3,062)
Prior service credit arising in current year	(13)		(100)
Net actuarial loss (gain) arising in current year	14,494		(93,064)
Recognized actuarial loss (gain)	889		(90)
Curtailment	—		36,580
Settlement	148		(231)
Foreign currency exchange rate changes	2,637		1,179
Ending balance, before tax effect	$	(40,633)	$	(58,788)

	As of December 31,
(In thousands)	2022		2021
Components of Balance:
Prior service credit	$	(150)	$	(137)
Net actuarial gain	(40,483)		(58,651)
Ending balance, before tax effect	(40,633)		(58,788)
Tax effect	10,193		13,605
Ending balance, after tax effect	$	(30,440)	$	(45,183)

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


(In thousands)	Domestic Plans		Foreign Plans		Total
2023	$	143,195	$	9,580	$	152,775
2024	120,735		9,446		130,181
2025	—		9,927		9,927
2026	—		10,493		10,493
2027	—		11,941		11,941
2028 to 2032	—		86,586		86,586

The Company expects to contribute approximately $7.0 million to its Foreign Plans in 2023. The Company does not expect to make a contribution to its domestic qualified pension plan in 2023 due to its overfunded status.

The assets of the various defined benefit plans are held in separate independent trusts and managed by independent third party advisors. The investment objective for the defined benefit plans is to ensure an adequate level of assets is available to fund the benefits owed to employees and their beneficiaries when they become payable. In meeting this objective, the Company seeks to achieve a level of absolute investment return consistent with a prudent level of portfolio risk. The Company's risk preference is to refrain from exposing the plans to higher volatility in pursuit of potential higher returns.

The asset mixes and the asset allocation guidelines for the Domestic Plans and Foreign Plans are summarized as follows:


	Domestic Plans
			Allocation Guidelines
	December 31, 2022		Min		Target		Max
Equities	2.1	%	—	%	2	%	35	%
Debt securities:
Domestic treasuries	5.5		—		5		—
Corporate bonds	22.4		—		22		—
Other	7.6		—		8		35
Total debt securities	35.5				35
Property/real estate	13.5		—		14		35
Cash equivalents	48.9		—		49		—
	100.0	%			100	%


	Foreign Plans
			Allocation Guidelines
	December 31, 2022		Min		Target		Max
Equities	27.3	%	19	%	30	%	38	%
Debt securities:
Domestic treasuries	0.2		—		—		—
Corporate bonds	4.0		1		1		29
Pooled investment funds and other	52.6		36		54		67
Total debt securities	56.8				55
Property/real estate	4.0		2		4		7
Insurance products	6.9		7		7		7
Other	5.0		4		4		11
	100.0	%			100	%


	Domestic Plans
			Allocation Guidelines
	December 31, 2021		Min		Target		Max
Equities	10.8	%	5	%	10	%	15	%
Debt securities:
Domestic treasuries	36.1		—		34		—
Corporate bonds	25.7		—		40		—
Other	7.6		3		7		13
Total debt securities	69.4				81
Property/real estate	19.0		3		8		13
Other	0.8		—		1		—
	100.0	%			100	%


	Foreign Plans
			Allocation Guidelines
	December 31, 2021		Min		Target		Max
Equities	39.2	%	25	%	39	%	48	%
Debt securities:
Corporate bonds	4.5		—		—		37
Pooled investment funds and other	43.5		26		48		65
Total debt securities	48.0				48
Property/real estate	4.4		2		5		8
Insurance products	4.9		5		5		5
Other	3.5		3		3		13
	100.0	%			100	%

The plans' pension committees meet regularly to assess investment performance relative to asset allocation guidelines. The Company periodically rebalances its asset portfolios to be in line with its allocation guidelines.

For 2022, the investment policy guidelines of the Domestic Plans were as follows:

•Each asset class is managed by one or more active and passive investment managers

•Each asset class may be invested in a commingled fund, mutual fund, or separately managed account

•Investment in Exchange Traded Funds (“ETFs”) is permissible

•Each manager is expected to be “fully invested” with minimal cash holdings

•Derivative instruments such as futures, swaps and options may be used on a limited basis; for funds that employ derivatives, the loss of invested capital to the Trust should be limited to the amount invested in the fund

•The equity portfolio is diversified by sector and geography

•The real assets portfolio is invested in Real Estate Investment Trusts (“REITs”) and private real estate

•The fixed income is invested in U.S. Treasuries, investment grade corporate debt (denominated in U.S. dollars), and other credit investments including below investment grade rated bonds and loans, securitized credit, and emerging market debt

The investment policies for the Foreign Plans are the responsibility of the various trustees. Generally, the investment policy guidelines are as follows:

•Make sure that the obligations to the beneficiaries of the plan can be met

•Maintain funds at a level to meet the minimum funding requirements

•The investment managers are expected to provide a return, within certain tracking tolerances, close to that of the relevant market’s indices

The following tables set forth the fair value of assets by asset category for the Domestic Plans and Foreign Plans:


	December 31, 2022
(In thousands)	Level 1		Level 2		Level 3		NAV (1)		Total
Domestic Plans
Equities	$	—	$	—	$	—	$	5,894	$	5,894
Debt securities:
Domestic treasuries	—		—		—		15,601		15,601
Corporate bonds	—		—		—		63,824		63,824
Other	—		—		—		21,694		21,694
Property/real estate	—		—		—		38,701		38,701
Cash equivalents	139,405		—		—		—		139,405
Total investments in Domestic Plans	$	139,405	$	—	$	—	$	145,714	$	285,119

Foreign Plans
Equities	$	—	$	—	$	—	$	73,072	$	73,072
Debt securities:
Domestic treasuries	—		—		—		405		405
Corporate bonds	—		—		—		10,731		10,731
Pooled investment funds and other	—		—		—		140,966		140,966
Property/real estate	—		—		—		10,637		10,637
Insurance products	—		18,489		—		—		18,489
Other	3,651		—		—		9,623		13,274
Total investments in Foreign Plans	$	3,651	$	18,489	$	—	$	245,434	$	267,574

Total
Equities	$	—	$	—	$	—	$	78,966	$	78,966
Debt securities:
Domestic treasuries	—		—		—		16,006		16,006
Corporate bonds	—		—		—		74,555		74,555
Pooled investment funds and other	—		—		—		162,660		162,660
Property/real estate	—		—		—		49,338		49,338
Insurance products	—		18,489		—		—		18,489
Cash equivalents	139,405		—		—		—		139,405
Other	3,651		—		—		9,623		13,274
Total investments	$	143,056	$	18,489	$	—	$	391,148	$	552,693

(1) 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 above are intended to reconcile the fair value hierarchy to the total fair value of plan assets.


	December 31, 2021
(In thousands)	Level 1		Level 2		Level 3		NAV (1)		Total
Domestic Plans
Equities	$	—	$	—	$	—	$	40,102	$	40,102
Debt securities:
Domestic treasuries	—		—		—		133,672		133,672
Corporate bonds	—		—		—		95,198		95,198
Other	—		—		—		28,246		28,246
Property/real estate	—		—		—		70,648		70,648
Other	2,865		—		—		—		2,865
Total investments in Domestic Plans	$	2,865	$	—	$	—	$	367,866	$	370,731

Foreign Plans
Equities	$	—	$	—	$	—	$	149,707	149,707
Debt securities:
Corporate bonds	—		—		—		17,328		17,328
Pooled investment funds and other	—		—		—		165,863		165,863
Property/real estate	—		—		—		16,632		16,632
Insurance products	—		18,781		—		—		18,781
Other	1,248		—		—		12,222		13,470
Total investments in Foreign Plans	$	1,248	$	18,781	$	—	$	361,752	$	381,781

Total
Equities	$	—	$	—	$	—	$	189,809	$	189,809
Debt securities:
Domestic treasuries	—		—		—		133,672		133,672
Corporate bonds	—		—		—		112,526		112,526
Pooled investment funds and other	—		—		—		194,109		194,109
Property/real estate	—		—		—		87,280		87,280
Insurance products	—		18,781		—		—		18,781
Other	4,113		—		—		12,222		16,335
Total investments	$	4,113	$	18,781	$	—	$	729,618	$	752,512

The assets of the Domestic Plans and Foreign Plans 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 majority of pension assets are comprised of common/collective/pool funds (i.e., mutual funds). These funds 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.

Other Benefits

Prior to its acquisition by Wesco on June 22, 2020, Anixter granted restricted stock units in the ordinary course of business to its employees and directors. These awards, for which vesting did not accelerate solely as a result of the Company's merger with Anixter, were converted into cash-only settled Wesco phantom stock units, which vest ratably over a 3-year period. As of December 31, 2022 and 2021, the estimated fair value of these awards was $8.1 million and $22.7 million, respectively.

As of December 31, 2022, the Company's liability for these awards is $8.0 million, which is included in accrued payroll and benefit costs in the Consolidated Balance Sheet. As of December 31, 2021, the Company's liability for these awards was $17.3 million, of which $10.9 million was included in accrued payroll and benefit costs and $6.4 million was a component of other noncurrent liabilities in the Consolidated Balance Sheet.

The Company recognized compensation expense associated with these awards of $2.6 million, $13.6 million and $9.2 million for the years ended December 31, 2022, 2021 and 2020, respectively, which is reported as a component of selling, general and administrative expenses.

- Definition

The entire disclosure for retirement benefits.

+ References

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-Name Accounting Standards Codification
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+ Details

STOCK-BASED COMPENSATION

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

Wesco sponsors a stock-based compensation plan. On May 27, 2021, the Company's stockholders approved the WESCO International, Inc. 2021 Omnibus Incentive Plan (the “2021 Plan”). The 2021 Plan is administered by the Compensation Committee of the Company's Board of Directors.

The 2021 Plan was designed to be the successor plan to all prior stock-based compensation plans. Accordingly, no new awards may be granted under the Company’s 1999 Long-Term Incentive Plan, as amended and restated (the “1999 Plan”) or any other prior plan. Awards outstanding under any such prior plans will remain in full force and effect under such plans according to their respective terms. To the extent that any such award is forfeited, terminates, expires or lapses without being exercised, or is settled for cash, the shares subject to such award not delivered will again be available for awards under the 2021 Plan.

The maximum number of shares of the Company’s common stock that may be granted pursuant to awards under the 2021 Plan is 2,150,000, less any shares issued under the 1999 Plan between March 31, 2021 and May 27, 2021. If any award granted under the 2021 Plan is forfeited, terminates, expires or lapses instead of being exercised, or is settled for cash, the shares subject to such award will again be available for grant under the 2021 Plan. Shares delivered by participants or withheld by the Company to pay all or a portion of the exercise price or withholding taxes with respect to stock option or stock appreciation right awards will not again be available for issuance. Shares delivered by participants or withheld by the Company to satisfy applicable tax withholding obligations with respect to restricted shares or restricted stock units will again be available for grant under the 2021 Plan. As of December 31, 2022, 1,992,652 shares of common stock were reserved under the 2021 Plan for future equity award grants.

Stock-based compensation awards outstanding under Wesco's plans are comprised of stock options, stock-settled stock appreciation rights, restricted stock units and performance-based awards. Compensation cost for all stock-based awards is measured at fair value on the date of grant and compensation cost is recognized, net of estimated forfeitures, over the service period for awards expected to vest. The fair value of stock options and stock-settled stock appreciation rights is determined using the Black-Scholes model. The fair value of restricted stock units and performance-based awards with performance conditions is determined by the grant-date closing price of Wesco’s common stock. The forfeiture assumption is based on Wesco’s historical participant behavior that is reviewed on at least an annual basis. No dividends are assumed. For stock options and stock-settled stock appreciation rights that are exercised, and for restricted stock units and performance-based awards that vest, shares are issued out of Wesco's outstanding common stock.

Stock options and stock-settled stock appreciation rights vest ratably over a three-year period and terminate on the tenth anniversary of the grant date unless terminated sooner under certain conditions. Restricted stock unit awards granted in February 2020 and prior vest based on a minimum time period of three years. The special award described below vests in tranches. Restricted stock units awarded in 2022 and 2021 vest ratably over a three-year period on each of the first, second and third anniversaries of the grant date. Vesting of performance-based awards is based on a three-year performance period, and the number of shares earned, if any, depends on the attainment of certain performance levels. Outstanding awards would vest upon the consummation of a change in control transaction with performance-based awards vesting at the target level.

On July 2, 2020, a special award of restricted stock units was granted to certain officers of the Company. These awards vest in tranches of 30% on each of the first and second anniversaries of the grant date and 40% on the third anniversary of the grant date, subject, in each case, to continued employment through the applicable anniversary date.

Performance-based awards granted in 2022, 2021 and 2020 are based on two equally-weighted performance measures: the three-year average growth rate of Wesco's net income attributable to common stockholders and the three-year cumulative return on net assets. These awards are accounted for as awards with performance conditions; compensation cost is recognized over the performance period based upon Wesco's determination of whether it is probable that the performance targets will be achieved.

Wesco recognized $46.4 million, $30.8 million and $19.3 million of non-cash stock-based compensation expense for the years ended December 31, 2022, 2021 and 2020, respectively, which is included in selling, general and administrative expenses for all such periods. As of December 31, 2022, there was $51.8 million of total unrecognized compensation expense related to non-vested stock-based compensation arrangements for all awards previously made of which approximately $32.8 million is expected to be recognized in 2023, $16.8 million in 2024 and $2.2 million in 2025.

The aggregate intrinsic value of awards exercised during the years ended December 31, 2022, 2021, and 2020 was $68.3 million, $69.7 million, and $8.8 million, respectively. The gross deferred income tax benefit associated with the exercise of stock-based awards totaled $15.8 million, $16.8 million, and $2.0 million in 2022, 2021, and 2020, respectively.

During the years ended December 31, 2022, 2021 and 2020, Wesco granted the following stock options, stock-settled stock appreciation rights, restricted stock units, and performance-based awards at the following weighted-average fair values:


	Year Ended December 31,
	2022		2021		2020
Stock options granted	92,799		—		—
Weighted-average fair value	$	57.15	n/a		n/a

Stock-settled stock appreciation rights granted	—		139,592		262,091
Weighted-average fair value	n/a		$	33.19	$	13.86

Restricted stock units granted	234,800		314,480		656,717
Weighted-average fair value	$	122.13	$	77.81	$	37.44

Performance-based awards granted	83,991		122,812		158,756
Weighted-average fair value	$	122.09	$	76.76	$	49.56

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


	Year Ended December 31,
	2022	2021	2020
Risk free interest rate	2.0%	0.8%	1.4%
Expected life (in years)	7	7	5
Expected volatility	43%	41%	30%

The risk-free interest rate is based on the U.S. Treasury Daily Yield Curve rate as of the grant date. The expected life is based on historical exercise experience and the expected volatility is based on the volatility of the Company's daily stock price over the expected life preceding the grant date of the award.

The following table sets forth a summary of stock options and related information for the period presented:


	Year Ended December 31,
	2022
	Awards	Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Life	Aggregate Intrinsic Value (In thousands)
Beginning of year	—	$	—
Granted	92,799	121.58
Exercised	—	—
Forfeited	(5,452)	122.09
End of year	87,347	121.55		9.1	$	319
Exercisable at end of year	879	$	122.09	0.6	$	3

The following table sets forth a summary of stock-settled stock appreciation rights and related information for the periods presented:


	Year Ended December 31,
	2022						2021			2020
	Awards	Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Life	Aggregate Intrinsic Value (In thousands)		Awards	Weighted-Average Exercise Price		Awards	Weighted-Average Exercise Price
Beginning of year	1,370,388	$	62.09				2,161,556	$	60.48	2,337,049	$	59.72
Granted	—	—					139,592	77.05		262,091	48.32
Exercised	(113,382)	61.90					(916,906)	60.70		(391,339)	47.11
Forfeited	(8,891)	73.35					(13,854)	54.42		(46,245)	65.93
End of year	1,248,115	62.02		5.2	$	78,850	1,370,388	62.09		2,161,556	60.48
Exercisable at end of year	1,083,320	$	61.91	4.9	$	68,567	1,001,708	$	62.79	1,630,891	$	62.72

The following table sets forth a summary of restricted stock units and related information for the periods presented:


	Year Ended December 31,
	2022			2021			2020
	Awards	Weighted-Average Fair Value		Awards	Weighted-Average Fair Value		Awards	Weighted-Average Fair Value
Unvested at beginning of year	974,162	$	53.48	921,495	$	43.15	363,729	$	60.00
Granted	234,800	122.13		314,480	77.81		656,717	37.44
Vested	(393,194)	53.13		(232,152)	44.10		(83,253)	69.17
Forfeited	(41,535)	66.30		(29,661)	63.86		(15,698)	56.79
Unvested at end of year	774,233	$	73.79	974,162	$	53.48	921,495	$	43.15

The following table sets forth a summary of performance-based awards and related information for the periods presented:


	Year Ended December 31,
	2022			2021			2020
	Awards	Weighted-Average Fair Value		Awards	Weighted-Average Fair Value		Awards	Weighted-Average Fair Value
Unvested at beginning of year	380,819	$	59.23	305,269	$	52.61	195,305	$	60.24
Granted	83,991	122.09		122,812	76.76		158,756	49.56
Vested	(115,394)	54.64		(22,371)	62.80		(25,909)	78.04
Forfeited	(14,087)	60.75		(24,891)	61.26		(22,883)	69.39
Unvested at end of year	335,329	$	75.26	380,819	$	59.23	305,269	$	52.61

- Definition

Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.

+ References + Details

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	From time to time, a number of lawsuits and claims have been or may be asserted against the Company relating to the conduct of its business, including litigation relating to commercial, product and employment matters (including wage and hour). The outcome of any litigation cannot be predicted with certainty, and some lawsuits may be determined adversely to Wesco. However, management does not believe that the ultimate outcome of any such pending matters is likely to have a material adverse effect on Wesco's financial condition or liquidity, although the resolution in any fiscal period of one or more of these matters may have a material adverse effect on Wesco's results of operations for that period. As of December 31, 2022, the Company had $53.1 million in outstanding letters of credit and guarantees.

BUSINESS SEGMENTS

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

SEGMENTS AND RELATED INFORMATION

16. BUSINESS SEGMENTS

The Company has operating segments comprising three strategic business units consisting of EES, CSS and UBS. These operating segments are equivalent to the Company's reportable segments. The Company's chief operating decision maker evaluates the performance of its operating segments based primarily on net sales, adjusted earnings before interest, taxes, depreciation and amortization (“EBITDA”), and adjusted EBITDA margin percentage.

The Company incurs corporate costs primarily related to treasury, tax, information technology, legal and other centralized functions. The Company also has various corporate assets. Segment assets may not include jointly used assets, but segment results include depreciation expense or other allocations related to those assets. Interest expense and other non-operating items are either not allocated to the segments or reviewed on a segment basis. Corporate expenses and assets not directly identifiable with a reportable segment are reported in the tables below to reconcile the reportable segments to the consolidated financial statements.

The following is a description of each of the Company's reportable segments and their business activities.

Electrical & Electronic Solutions

The EES segment, with approximately 7,000 employees supporting customers in more than 50 countries, supplies a broad range of products and solutions primarily to the construction, industrial and original equipment manufacturer (“OEM”) markets. The product portfolio in this business includes a broad range of electrical equipment and supplies, automation and connected devices (the “Internet of Things” or “IoT”), security, lighting, wire and cable, safety, and maintenance, repair and operating (“MRO”) products from industry-leading manufacturing partners. The EES service portfolio includes contractor solutions to improve project execution, direct and indirect manufacturing supply chain optimization programs, lighting and renewables advisory services, and digital and automation solutions to improve safety and productivity.

Communications & Security Solutions

The CSS segment, with over 4,600 employees supporting customers in more than 50 countries, is a global leader in the network infrastructure and security markets. CSS sells products directly to end-users or through various channels including data communications contractors, security, network, professional audio/visual and systems integrators. In addition to the core network infrastructure and security portfolio, CSS has a broad offering of safety and energy management solutions. CSS products are often combined with supply chain services to increase efficiency and productivity, including installation enhancement, project deployment, advisory, and IoT and digital services.

Utility & Broadband Solutions

The UBS segment, with over 2,700 employees supporting customers primarily in the U.S. and Canada, provides products and services to investor-owned utilities, public power companies, including municipalities, as well as global service providers, wireless providers, broadband operators and the contractors that service these customers. The UBS segment also includes Wesco’s integrated supply business, which provides products and services to large industrial and commercial end-users to support their MRO spend. The products sold into the utility and broadband markets include wire and cable, transformers, transmission and distribution hardware, switches, protective devices, connectors, lighting, conduit, fiber and copper cable, connectivity products, pole line hardware, racks, cabinets, safety and MRO products, and point-to-point wireless devices. The UBS segment also offers a complete set of service solutions to improve customer supply chain efficiencies.

The following tables set forth financial information by reportable segment for the periods presented:


(In thousands)	Year Ended December 31, 2022
	EES			CSS			UBS			Corporate		Total
Net sales	$	8,823,331		$	6,401,468		$	6,195,317		$	—	$	21,420,116
Adjusted EBITDA	851,266			599,000			677,255			(401,939)		1,725,582
Adjusted EBITDA Margin %	9.6		%	9.4		%	10.9		%			8.1		%
Supplemental information:
Depreciation and amortization	$	42,621		$	68,448		$	23,251		$	44,694	$	179,014
Capital expenditures	9,065			4,793			9,193			76,361		99,412

	Year Ended December 31, 2021
(In thousands)	EES			CSS			UBS			Corporate		Total
Net sales	$	7,621,263		$	5,715,238		$	4,881,011		$	—	$	18,217,512
Adjusted EBITDA	604,461			480,820			428,367			(337,965)		1,175,683
Adjusted EBITDA Margin %	7.9		%	8.4		%	8.8		%			6.5		%
Supplemental information:
Depreciation and amortization	$	55,998		$	82,870		$	22,447		$	37,239	$	198,554
Capital expenditures	4,469			3,197			5,207			41,873		54,746

	Year Ended December 31, 2020
(In thousands)	EES			CSS			UBS			Corporate		Total
Net sales	$	5,479,760		$	3,323,264		$	3,522,971		$	—	$	12,325,995
Adjusted EBITDA	308,327			280,656			265,593			(194,259)		660,317
Adjusted EBITDA Margin %	5.6		%	8.4		%	7.5		%			5.4		%
Supplemental information:
Depreciation and amortization	$	35,811		$	37,765		$	22,380		$	25,644	$	121,600
Capital expenditures	7,081			1,495			12,834			35,261		56,671

The following table sets forth total assets by reportable segment for the periods presented:


	As of
	December 31, 2022
(In thousands)	EES		CSS		UBS		Corporate(1)		Total
Total assets	$	4,480,336	$	5,503,971	$	3,827,439	$	999,940	$	14,811,686

	As of
	December 31, 2021
(In thousands)	EES		CSS		UBS		Corporate(1)		Total
Total assets	$	4,098,335	$	4,601,132	$	3,266,231	$	652,001	$	12,617,699

(1)Total assets for Corporate primarily consist of cash and cash equivalents, deferred income taxes, fixed assets, capitalized cloud computing arrangement costs, right-of-use assets associated with operating leases, and pension assets.

The following table sets forth tangible long-lived assets, which include property, buildings and equipment, and operating lease assets, by geographic area:


	As of December 31,
	2022		2021
(In thousands)
United States	$	790,120	$	698,942
Canada	166,965		141,380
Other International(1)	70,671		69,553
Total	$	1,027,756	$	909,875

(1) No individual other international country's tangible long-lived assets are material.

The following tables reconcile net income attributable to common stockholders to adjusted EBITDA and adjusted EBITDA margin % by segment, which are non-GAAP financial measures, for the periods presented:


	Year Ended December 31, 2022
(In thousands)	EES			CSS			UBS			Corporate		Total
Net income attributable to common stockholders	$	801,283		$	526,985		$	648,478		$	(1,173,683)	$	803,063
Net income attributable to noncontrolling interests	158			—			—			1,493		1,651
Preferred stock dividends	—			—			—			57,408		57,408
Provision for income taxes	—			—			—			274,529		274,529
Interest expense, net	—			—			—			294,420		294,420
Depreciation and amortization	42,621			68,448			23,251			44,694		179,014
Other (income) expense, net	(2,022)			(1,292)			1,992			8,336		7,014
Stock-based compensation expense(1)	9,226			4,859			3,534			23,418		41,037
Merger-related and integration costs	—			—			—			67,446		67,446
Adjusted EBITDA	$	851,266		$	599,000		$	677,255		$	(401,939)	$	1,725,582
Adjusted EBITDA margin %	9.6		%	9.4		%	10.9		%			8.1		%
(1) Stock-based compensation expense in the calculation of adjusted EBITDA for the year ended December 31, 2022 excludes $5.4 million as such amount is included in merger-related and integration costs.

	Year Ended December 31, 2021
(In thousands)	EES			CSS			UBS			Corporate		Total
Net income attributable to common stockholders	$	543,633		$	394,031		$	412,698		$	(942,388)	$	407,974
Net income attributable to noncontrolling interests	298			—			—			722		1,020
Preferred stock dividends	—			—			—			57,408		57,408
Provision for income taxes	—			—			—			115,510		115,510
Interest expense, net	—			—			—			268,073		268,073
Depreciation and amortization	55,998			82,870			22,447			37,239		198,554
Other (income) expense, net(1)	(1,872)			1,312			42			(47,594)		(48,112)
Stock-based compensation expense(2)	6,404			2,607			2,107			14,581		25,699
Merger-related and integration costs	—			—			—			158,484		158,484
Net gain on divestitures	—			—			(8,927)			—		(8,927)
Adjusted EBITDA	$	604,461		$	480,820		$	428,367		$	(337,965)	$	1,175,683
Adjusted EBITDA margin %	7.9		%	8.4		%	8.8		%			6.5		%
(1) Corporate other non-operating income in the calculation of adjusted EBITDA for the year ended December 31, 2021 includes a $36.6 million curtailment gain resulting from the remeasurement of the Company's pension obligations in the U.S. and Canada due to amending certain terms of such defined benefit plans.
(2) Stock-based compensation expense in the calculation of adjusted EBITDA for the year ended December 31, 2021 excludes $5.1 million as such amount is included in merger-related and integration costs.


	Year Ended December 31, 2020
(In thousands)	EES			CSS			UBS			Corporate		Total
Net income attributable to common stockholders	$	262,829		$	217,211		$	231,678		$	(641,297)	$	70,421
Net loss attributable to noncontrolling interests	(842)			—			—			321		(521)
Preferred stock dividends	—			—			—			30,139		30,139
Provision for income taxes	—			—			—			22,803		22,803
Interest expense, net	—			—			—			226,591		226,591
Depreciation and amortization	35,811			37,765			22,380			25,644		121,600
Other (income) expense, net	(1,780)			(48)			24			(591)		(2,395)
Stock-based compensation expense(1)	4,080			1,403			1,336			9,895		16,714
Merger-related and integration costs	—			—			—			132,236		132,236
Merger-related fair value adjustments	15,411			22,000			6,282			—		43,693
Out-of-period adjustment	12,634			2,325			3,893			—		18,852
Gain on sale of asset	(19,816)			—			—			—		(19,816)
Adjusted EBITDA	$	308,327		$	280,656		$	265,593		$	(194,259)	$	660,317
Adjusted EBITDA margin %	5.6		%	8.4		%	7.5		%			5.4		%
(1) Stock-based compensation expense in the calculation of adjusted EBITDA for the year ended December 31, 2020 excludes $2.6 million as such amount is included in merger-related and integration costs.

Note: Adjusted EBITDA and Adjusted EBITDA margin % are non-GAAP financial measures that provide indicators of the Company's performance and its ability to meet debt service requirements. Adjusted EBITDA is defined as earnings before interest, taxes, depreciation and amortization before other non-operating expenses (income), non-cash stock-based compensation expense, merger-related and integration costs and fair value adjustments, an out-of-period adjustment related to inventory cost absorption accounting, and net gains on the divestiture of Wesco's legacy utility and data communications businesses in Canada and sale of an operating branch in the U.S. Adjusted EBITDA margin % is calculated by dividing Adjusted EBITDA by net sales.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
-Paragraph 31
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+ Details

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2021

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

Schedule II—Valuation and Qualifying Accounts


	Balance at beginning		Charged to		Charged to other				Balance at
	of period		earnings		accounts(1)		Deductions(2)		end of period
Allowance for expected credit losses	(In thousands)
Year Ended December 31, 2022	$	41,722	$	18,047	$	—	$	(13,244)	$	46,525
Year Ended December 31, 2021	23,909		12,944		13,669		(8,800)		41,722
Year Ended December 31, 2020	25,443		11,701		5,160		(18,395)		23,909

(1)For the years ended December 31, 2021 and 2020, the amount charged to other accounts primarily relates to the acquisition of Anixter.

(2)Includes a reduction in the allowance for expected credit losses due to the write-off of trade accounts receivable.


	Balance at beginning		Charged to		Charged to other				Balance at
	of period		earnings		accounts(1)		Deductions(2)		end of period
Allowance for deferred tax assets	(In thousands)
Year Ended December 31, 2022	$	46,269	$	5,794	$	—	$	(18,392)	$	33,671
Year Ended December 31, 2021	60,629		1,115		1,791		(17,266)		46,269
Year Ended December 31, 2020	5,854		1,900		52,875		—		60,629

(1)For the year ended December 31, 2020, the amount charged to other accounts includes $59.3 million that was recorded in connection with the acquisition of Anixter.

(2)For the years ended December 31, 2022 and 2021, deductions primarily relate to a decrease in the valuation allowance recorded against deferred tax assets related to foreign tax credit carryforwards.

Accounting Policies (Policies)	12 Months Ended
Accounting Policies (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Basis of Presentation The consolidated financial statements include the accounts of Wesco International and all of its subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Reclassifications The Consolidated Statements of Cash Flows for the years ended December 31, 2021 and 2020, respectively, include certain reclassifications to previously reported amounts to conform to the current period's presentation. Such reclassifications had no impact on the totals of operating, investing and financing cash flow activities for those years. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Although these estimates are based on management’s best knowledge of current events and actions Wesco may undertake in the future, actual results may ultimately differ from the estimates. Revenue Recognition Wesco’s revenue arrangements generally consist of single performance obligations to transfer a promised good or service, or a combination of goods and services. Revenue is measured as the amount of consideration Wesco expects to receive in exchange for transferring goods or providing services. Revenue is recognized when control has transferred to the customer, which is generally when the product has shipped from a Wesco facility or directly from a supplier. However, transfer may occur at a later date depending on the agreed upon terms, such as delivery at the customer's designated location, or based on consignment terms. For products that ship directly from suppliers to customers, Wesco acts as the principal in the transaction and recognizes revenue on a gross basis. When providing services, sales are recognized over time as control transfers to the customer, which occurs as services are rendered. Wesco generally satisfies its performance obligations within a year or less. Wesco generally does not have significant financing terms associated with its contractual arrangements; payments are normally received within 60 days. There are generally no significant costs associated with obtaining customer contracts. Wesco typically passes through warranties offered by manufacturers or suppliers to its customers. Sales taxes (and value added taxes in foreign jurisdictions) collected from customers and remitted to governmental authorities are excluded from net sales. Supplier Volume Rebates Wesco receives volume rebates from certain suppliers based on contractual arrangements with such suppliers. Volume rebates are included within other receivables in the Consolidated Balance Sheets, and represent the estimated amounts due to Wesco based on forecasted purchases and the rebate provisions of the various supplier contracts. The corresponding rebate income is recorded as a reduction to cost of goods sold. Receivables under the supplier rebate program were $246.2 million at December 31, 2022 and $219.1 million at December 31, 2021. The supplier volume rebate income as a percentage of net sales was 1.6% in 2022, 1.4% in 2021 and 1.1% in 2020. Cash and Cash Equivalents Cash equivalents are defined as highly liquid investments with original maturities of 90 days or less when purchased. Cash and cash equivalents in the Consolidated Balance Sheets include $21.2 million and $11.7 million as of December 31, 2022 and 2021, respectively, that is restricted from use to fund operations. Allowance for Expected Credit Losses Wesco recognizes expected credit losses resulting from the inability of its customers to make required payments through an allowance account that is measured each reporting period. Wesco estimates credit losses over the life of its trade accounts receivable using a combination of historical loss data, current credit conditions, specific customer circumstances, and reasonable and supportable forecasts of future economic conditions. The allowance for expected credit losses was $46.5 million at December 31, 2022 and $41.7 million at December 31, 2021. The total amount recorded as selling, general and administrative expense related to credit losses was $18.0 million, $12.9 million and $10.1 million for 2022, 2021 and 2020, respectively. Inventories Inventories primarily consist of merchandise purchased for resale and are stated at the lower of cost and net realizable value. Cost is determined principally under the average cost method. Wesco reduces the carrying value of its inventories at the earlier of identifying an item that is considered to be obsolete or in excess of supply relative to demand, or no movement in a prescribed number of months. The carrying value of inventories reflect reductions for excess and obsolescence of $70.0 million and $50.3 million at December 31, 2022 and 2021, respectively. The total expense related to excess and obsolete inventories, which is included in cost of goods sold, was $43.2 million, $37.1 million and $15.7 million for 2022, 2021 and 2020, respectively. Property, Buildings and Equipment Property, buildings and equipment are recorded at cost. Depreciation expense is determined using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over either their respective lease terms or their estimated lives, whichever is shorter. Estimated useful lives range from five to forty years for buildings and leasehold improvements and two to ten years for furniture, fixtures and equipment. Costs incurred during the application development stage of internally developed software are capitalized and are reported at the lower of unamortized cost or net realizable value. Costs incurred during the preliminary project and post-implementation stages are expensed as incurred. Capitalized costs include external direct costs of materials and services consumed in developing internal-use computer software, payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project, as well as interest costs. Internal-use computer software is amortized using the straight-line method over its estimated useful life, typically three to seven years. Expenditures for new facilities and improvements that extend the useful life of an asset are capitalized. Ordinary repairs and maintenance are expensed as incurred. When property is retired or otherwise disposed, the cost and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are recorded and reported as selling, general and administrative expenses. Of Wesco’s $402.7 million net book value of property, buildings and equipment as of December 31, 2022, $131.5 million consists of land, buildings and leasehold improvements that are geographically dispersed among Wesco’s approximately 800 branches, warehouses and sales offices, mitigating the risk of impairment. Wesco assesses its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of any such assets may not be fully recoverable. Changes in circumstances include, among others, technological advances, changes in the business model, capital structure, economic conditions or operating performance. The evaluation is based upon, among other things, utilization, serviceability and assumptions developed by management, which are categorized as Level 3 of the fair value hierarchy, related to the estimated future undiscounted cash flows that these assets are expected to generate. When the sum of the undiscounted cash flows is less than the carrying value of the asset (asset group), an impairment loss is recognized to the extent that carrying value exceeds fair value. Management applies its best judgment when performing these evaluations. Leases The determination of whether an arrangement is, or contains, a lease is performed at the inception of the arrangement. Classification and initial measurement of the right-of-use asset and lease liability are determined at the lease commencement date. The Company has elected the short-term lease measurement and recognition exemption; therefore, leases with an initial term of 12 months or less are not recorded on the balance sheet. Operating lease expense is recognized on a straight-line basis over the lease term. Operating lease assets and liabilities are recognized at the commencement date based on the present value of the future minimum lease payments. Certain leases contain rent escalation clauses that are either fixed or adjusted periodically for inflation or market rates and such clauses are factored into the Company's determination of lease payments. Wesco also has variable lease payments that do not depend on a rate or index, primarily for items such as common area maintenance and real estate taxes, which are recorded as variable expense when incurred. The operating lease asset includes advance payments and excludes incentives and initial direct costs incurred. The Company's arrangements include certain non-lease components such as common area and other maintenance for leased real estate, as well as mileage, fuel and maintenance costs related to leased automobiles and trucks. Wesco accounts for these non-lease components separately from the associated lease components. The Company does not guarantee any residual value in its lease agreements, and there are no material restrictions or covenants imposed by lease arrangements. Real estate leases typically include one or more options to extend the lease, or terminate early. The Company regularly evaluates the renewal options, and when they are reasonably certain of exercise, the Company includes the renewal period in its lease term. For most of Wesco’s leases, the discount rate implicit in the lease is not readily determinable. Accordingly, the Company uses its incremental borrowing rate on a secured basis based on the information available at the lease commencement date to discount lease payments to the present value. Goodwill and Indefinite-Lived Intangible Assets Goodwill and indefinite-lived intangible assets are tested for impairment annually as of October 1, or more frequently if triggering events occur, indicating that their carrying value may not be recoverable. Wesco tests for goodwill impairment on a reporting unit level. The Company first assesses qualitative factors, including macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, other relevant events such as changes in key personnel, changes in the composition or carrying amount of the net assets of a reporting unit, and changes in share price, to determine whether it is more likely than not that the fair value of Wesco's reporting units are less than their carrying values. If the qualitative assessment indicates that the fair values of the Company's reporting units may not exceed their respective carrying values, then Wesco performs a quantitative test for impairment by comparing the fair value of each reporting unit to its carrying value. The Company determines the fair values of its reporting units using a discounted cash flow analysis and consideration of market multiples. The discounted cash flow analysis uses certain assumptions, including expected operating margins supported by a combination of historical results, current forecasts, market data and recent economic events, which are categorized within Level 3 of the fair value hierarchy. The Company uses a discount rate that reflects market participants' cost of capital. Wesco evaluates the recoverability of indefinite-lived intangible assets using the relief-from-royalty method based on projected financial information. Significant inputs used in the relief-from-royalty method include projected revenues, discount rates, royalty rates, and applicable income tax rates. At December 31, 2022 and 2021, goodwill and indefinite-lived trademarks totaled $4.0 billion. The determination of fair value involves significant management judgment, particularly as it relates to the underlying assumptions and factors around future expected operating margins and discount rate. Management applies its best judgment when assessing the reasonableness of financial projections. Fair values are sensitive to changes in underlying assumptions and factors. As a result, there can be no assurance that the estimates and assumptions made for purposes of the annual goodwill and indefinite-lived intangible impairment tests will prove to be an accurate prediction of future results. Definite Lived Intangible Assets Definite lived intangible assets are amortized over 2 to 20 years. Certain customer relationships are amortized using an accelerated method whereas all other definite lived intangible assets subject to amortization use a straight-line method. In either case, the amortization method reflects the pattern in which the economic benefits of the respective assets are consumed or otherwise used. Wesco continually evaluates whether events or circumstances have occurred that would indicate the remaining estimated useful lives of definite lived intangible assets require revision or that the remaining carrying value of such assets may not be recoverable. Insurance Programs Wesco uses commercial insurance for auto, workers’ compensation, casualty and health claims, and information technology as a risk-reduction strategy to minimize catastrophic losses. The Company’s strategy involves large deductible policies where Wesco must pay all costs up to the deductible amount. Wesco estimates the reserve for these programs based on historical incident rates and costs. The assumptions included in developing this accrual include the period of time between the incurrence and payment of a claim. The total liability related to insurance programs was $28.0 million and $30.6 million at December 31, 2022 and 2021, respectively. Income Taxes Wesco accounts for income taxes under the asset and liability method, which requires the recognition of deferred income taxes for events that have future tax consequences. Under this method, deferred income taxes are recognized (using enacted tax laws and rates) based on the future income tax effects of differences in the carrying amounts of assets and liabilities for financial reporting and tax purposes. The effect of a tax rate change on deferred tax assets and liabilities is recognized in income in the period of change. Wesco recognizes deferred tax assets consistent with amounts expected to be realized. To make such determination, management evaluates all positive and negative evidence, including but not limited to, prior, current and future taxable income, tax planning strategies and future reversals of existing taxable temporary differences. A valuation allowance is recognized if it is “more-likely-than-not” that some or all of a deferred tax asset will not be realized. Wesco regularly assesses the realizability of deferred tax assets. Wesco accounts for uncertainty in income taxes using a “more-likely-than-not” recognition threshold. Due to the subjectivity inherent in the evaluation of uncertain tax positions, the tax benefit ultimately recognized may materially differ from the estimate recognized in the consolidated financial statements. Wesco recognizes interest and penalties related to uncertain tax benefits as part of interest expense and income tax expense, respectively. The Tax Cuts and Jobs Act of 2017 (the “TCJA”) imposed a one-time tax on the deemed repatriation of undistributed foreign earnings (the “transition tax”). Except for a portion of foreign earnings previously taxed in the U.S. that can effectively be distributed without further material U.S. or foreign taxation, the Company continues to assert that the undistributed earnings of its foreign subsidiaries are indefinitely reinvested. To the extent the earnings of the Company's foreign subsidiaries are distributed in the form of dividends, such earnings may be subject to additional taxes. The Company believes that it is able to maintain a sufficient level of liquidity for its domestic operations and commitments without incurring any material tax cost to repatriate cash held by its foreign subsidiaries. The provisions of the TCJA also introduced U.S. taxation on certain global intangible low-taxed income (“GILTI”). Wesco has elected to account for GILTI tax as a component of income tax expense. Foreign Currency The local currency is the functional currency for most of the Company's operations outside the U.S. Assets and liabilities of these operations are translated to U.S. dollars at the exchange rate in effect at the end of each period. Income statement accounts are translated at an exchange rate that approximates the average for the period. Translation adjustments arising from the use of differing exchange rates from period to period are included as a component of other comprehensive income (loss) within stockholders’ equity. Gains and losses from foreign currency transactions are included in net income for the period. Defined Benefit Pension Plans Liabilities and expenses for defined benefit pension plans are determined using actuarial methodologies and incorporate significant assumptions, including the interest rate used to discount the future estimated cash flows, the expected long-term rate of return on plan assets, and several assumptions relating to the employee workforce (salary increases, retirement age, and mortality). Unrealized gains and losses related to the Company's defined benefit pension obligations are recognized as a component of other comprehensive income (loss) within stockholders' equity. Gains or losses resulting from plan amendments, curtailments, and settlements are recognized as a component of other non-operating income and expenses (“other expense (income), net”) in the period of the remeasurement. Fair Value of Financial Instruments The Company measures the fair value of assets and liabilities on a recurring and nonrecurring basis according to a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value and requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of the fair value hierarchy are as follows: Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that are accessible at the measurement date; Level 2 inputs include inputs other than Level 1 that are observable, either directly or indirectly, and Level 3 inputs are unobservable inputs for which little or no market data exists, therefore requiring an entity to develop its own assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to measurements involving significant unobservable inputs (Level 3). The Company measures the fair values of goodwill, intangible assets and property, buildings and equipment on a nonrecurring basis if required by impairment tests applicable to these assets, as described above. Other, net Other non-operating income and expenses (“other expense (income), net”) primarily includes the non-service cost components of net periodic pension cost (benefit) and foreign exchange gains and losses. Recently Adopted and Recently Issued Accounting Standards In March 2020, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. The amendments in this Update are effective for all entities as of March 12, 2020 through December 31, 2022. The Company adopted this ASU during the first quarter of 2022 in connection with amending Wesco's credit facilities, as disclosed in Note 9, “Debt”. The replacement of the London Interbank Offered Rate (“LIBOR”) and the related adoption of the optional guidance under this accounting standard did not have a material impact on the Company's consolidated financial statements and notes thereto. In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC Topic 606, Revenue from Contracts with Customers, as if the acquirer had originated the contracts. The amendments in this ASU are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. The Company adopted this ASU in the fourth quarter of 2022 in connection with the business combination that occurred on November 1, 2022, as disclosed in Note 6, “Acquisitions and Disposals”. The adoption of this accounting standard did not have a material impact on the Company's consolidated financial statements and notes thereto. In September 2022, the FASB issued ASU 2022-04, Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations, which requires that a buyer in a supplier finance program disclose sufficient information about the program to allow a user of financial statements to understand the program's nature, activity during the period, changes from period to period, and potential magnitude. The amendments in this ASU are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, except for the amendment on rollforward information, which is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted. Management is currently evaluating the impact that the adoption of this accounting standard will have on its consolidated financial statements and notes thereto. Other pronouncements issued by the FASB or other authoritative accounting standards groups with future effective dates are either not applicable or are not expected to be significant to Wesco’s financial position, results of operations or cash flows.
Basis of Consolidation	Basis of Presentation The consolidated financial statements include the accounts of Wesco International and all of its subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Although these estimates are based on management’s best knowledge of current events and actions Wesco may undertake in the future, actual results may ultimately differ from the estimates.
Revenue Recognition	Revenue Recognition Wesco’s revenue arrangements generally consist of single performance obligations to transfer a promised good or service, or a combination of goods and services. Revenue is measured as the amount of consideration Wesco expects to receive in exchange for transferring goods or providing services. Revenue is recognized when control has transferred to the customer, which is generally when the product has shipped from a Wesco facility or directly from a supplier. However, transfer may occur at a later date depending on the agreed upon terms, such as delivery at the customer's designated location, or based on consignment terms. For products that ship directly from suppliers to customers, Wesco acts as the principal in the transaction and recognizes revenue on a gross basis. When providing services, sales are recognized over time as control transfers to the customer, which occurs as services are rendered. Wesco generally satisfies its performance obligations within a year or less. Wesco generally does not have significant financing terms associated with its contractual arrangements; payments are normally received within 60 days. There are generally no significant costs associated with obtaining customer contracts. Wesco typically passes through warranties offered by manufacturers or suppliers to its customers. Sales taxes (and value added taxes in foreign jurisdictions) collected from customers and remitted to governmental authorities are excluded from net sales.
Cost of Goods and Service	Supplier Volume Rebates Wesco receives volume rebates from certain suppliers based on contractual arrangements with such suppliers. Volume rebates are included within other receivables in the Consolidated Balance Sheets, and represent the estimated amounts due to Wesco based on forecasted purchases and the rebate provisions of the various supplier contracts. The corresponding rebate income is recorded as a reduction to cost of goods sold. Receivables under the supplier rebate program were $246.2 million at December 31, 2022 and $219.1 million at December 31, 2021. The supplier volume rebate income as a percentage of net sales was 1.6% in 2022, 1.4% in 2021 and 1.1% in 2020.
Cash Equivalents	Cash and Cash Equivalents Cash equivalents are defined as highly liquid investments with original maturities of 90 days or less when purchased. Cash and cash equivalents in the Consolidated Balance Sheets include $21.2 million and $11.7 million as of December 31, 2022 and 2021, respectively, that is restricted from use to fund operations.
Allowance for Doubtful Accounts	Allowance for Expected Credit LossesWesco recognizes expected credit losses resulting from the inability of its customers to make required payments through an allowance account that is measured each reporting period. Wesco estimates credit losses over the life of its trade accounts receivable using a combination of historical loss data, current credit conditions, specific customer circumstances, and reasonable and supportable forecasts of future economic conditions. The allowance for expected credit losses was $46.5 million at December 31, 2022 and $41.7 million at December 31, 2021. The total amount recorded as selling, general and administrative expense related to credit losses was $18.0 million, $12.9 million and $10.1 million for 2022, 2021 and 2020, respectively.
Inventories	Inventories Inventories primarily consist of merchandise purchased for resale and are stated at the lower of cost and net realizable value. Cost is determined principally under the average cost method. Wesco reduces the carrying value of its inventories at the earlier of identifying an item that is considered to be obsolete or in excess of supply relative to demand, or no movement in a prescribed number of months. The carrying value of inventories reflect reductions for excess and obsolescence of $70.0 million and $50.3 million at December 31, 2022 and 2021, respectively. The total expense related to excess and obsolete inventories, which is included in cost of goods sold, was $43.2 million, $37.1 million and $15.7 million for 2022, 2021 and 2020, respectively.
Property, Buildings and Equipment	Property, Buildings and Equipment Property, buildings and equipment are recorded at cost. Depreciation expense is determined using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over either their respective lease terms or their estimated lives, whichever is shorter. Estimated useful lives range from five to forty years for buildings and leasehold improvements and two to ten years for furniture, fixtures and equipment. Costs incurred during the application development stage of internally developed software are capitalized and are reported at the lower of unamortized cost or net realizable value. Costs incurred during the preliminary project and post-implementation stages are expensed as incurred. Capitalized costs include external direct costs of materials and services consumed in developing internal-use computer software, payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project, as well as interest costs. Internal-use computer software is amortized using the straight-line method over its estimated useful life, typically three to seven years. Expenditures for new facilities and improvements that extend the useful life of an asset are capitalized. Ordinary repairs and maintenance are expensed as incurred. When property is retired or otherwise disposed, the cost and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are recorded and reported as selling, general and administrative expenses. Of Wesco’s $402.7 million net book value of property, buildings and equipment as of December 31, 2022, $131.5 million consists of land, buildings and leasehold improvements that are geographically dispersed among Wesco’s approximately 800 branches, warehouses and sales offices, mitigating the risk of impairment. Wesco assesses its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of any such assets may not be fully recoverable. Changes in circumstances include, among others, technological advances, changes in the business model, capital structure, economic conditions or operating performance. The evaluation is based upon, among other things, utilization, serviceability and assumptions developed by management, which are categorized as Level 3 of the fair value hierarchy, related to the estimated future undiscounted cash flows that these assets are expected to generate. When the sum of the undiscounted cash flows is less than the carrying value of the asset (asset group), an impairment loss is recognized to the extent that carrying value exceeds fair value. Management applies its best judgment when performing these evaluations.
Lessee, Leases	Leases The determination of whether an arrangement is, or contains, a lease is performed at the inception of the arrangement. Classification and initial measurement of the right-of-use asset and lease liability are determined at the lease commencement date. The Company has elected the short-term lease measurement and recognition exemption; therefore, leases with an initial term of 12 months or less are not recorded on the balance sheet. Operating lease expense is recognized on a straight-line basis over the lease term. Operating lease assets and liabilities are recognized at the commencement date based on the present value of the future minimum lease payments. Certain leases contain rent escalation clauses that are either fixed or adjusted periodically for inflation or market rates and such clauses are factored into the Company's determination of lease payments. Wesco also has variable lease payments that do not depend on a rate or index, primarily for items such as common area maintenance and real estate taxes, which are recorded as variable expense when incurred. The operating lease asset includes advance payments and excludes incentives and initial direct costs incurred. The Company's arrangements include certain non-lease components such as common area and other maintenance for leased real estate, as well as mileage, fuel and maintenance costs related to leased automobiles and trucks. Wesco accounts for these non-lease components separately from the associated lease components. The Company does not guarantee any residual value in its lease agreements, and there are no material restrictions or covenants imposed by lease arrangements. Real estate leases typically include one or more options to extend the lease, or terminate early. The Company regularly evaluates the renewal options, and when they are reasonably certain of exercise, the Company includes the renewal period in its lease term. For most of Wesco’s leases, the discount rate implicit in the lease is not readily determinable. Accordingly, the Company uses its incremental borrowing rate on a secured basis based on the information available at the lease commencement date to discount lease payments to the present value.
Goodwill and Intangible Assets	Goodwill and Indefinite-Lived Intangible Assets Goodwill and indefinite-lived intangible assets are tested for impairment annually as of October 1, or more frequently if triggering events occur, indicating that their carrying value may not be recoverable. Wesco tests for goodwill impairment on a reporting unit level. The Company first assesses qualitative factors, including macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, other relevant events such as changes in key personnel, changes in the composition or carrying amount of the net assets of a reporting unit, and changes in share price, to determine whether it is more likely than not that the fair value of Wesco's reporting units are less than their carrying values. If the qualitative assessment indicates that the fair values of the Company's reporting units may not exceed their respective carrying values, then Wesco performs a quantitative test for impairment by comparing the fair value of each reporting unit to its carrying value. The Company determines the fair values of its reporting units using a discounted cash flow analysis and consideration of market multiples. The discounted cash flow analysis uses certain assumptions, including expected operating margins supported by a combination of historical results, current forecasts, market data and recent economic events, which are categorized within Level 3 of the fair value hierarchy. The Company uses a discount rate that reflects market participants' cost of capital. Wesco evaluates the recoverability of indefinite-lived intangible assets using the relief-from-royalty method based on projected financial information. Significant inputs used in the relief-from-royalty method include projected revenues, discount rates, royalty rates, and applicable income tax rates. At December 31, 2022 and 2021, goodwill and indefinite-lived trademarks totaled $4.0 billion. The determination of fair value involves significant management judgment, particularly as it relates to the underlying assumptions and factors around future expected operating margins and discount rate. Management applies its best judgment when assessing the reasonableness of financial projections. Fair values are sensitive to changes in underlying assumptions and factors. As a result, there can be no assurance that the estimates and assumptions made for purposes of the annual goodwill and indefinite-lived intangible impairment tests will prove to be an accurate prediction of future results.
Definite Lived Intangible Assets	Definite Lived Intangible Assets Definite lived intangible assets are amortized over 2 to 20 years. Certain customer relationships are amortized using an accelerated method whereas all other definite lived intangible assets subject to amortization use a straight-line method. In either case, the amortization method reflects the pattern in which the economic benefits of the respective assets are consumed or otherwise used. Wesco continually evaluates whether events or circumstances have occurred that would indicate the remaining estimated useful lives of definite lived intangible assets require revision or that the remaining carrying value of such assets may not be recoverable.
Insurance Programs	Insurance Programs Wesco uses commercial insurance for auto, workers’ compensation, casualty and health claims, and information technology as a risk-reduction strategy to minimize catastrophic losses. The Company’s strategy involves large deductible policies where Wesco must pay all costs up to the deductible amount. Wesco estimates the reserve for these programs based on historical incident rates and costs. The assumptions included in developing this accrual include the period of time between the incurrence and payment of a claim. The total liability related to insurance programs was $28.0 million and $30.6 million at December 31, 2022 and 2021, respectively.
Income Taxes	Income Taxes Wesco accounts for income taxes under the asset and liability method, which requires the recognition of deferred income taxes for events that have future tax consequences. Under this method, deferred income taxes are recognized (using enacted tax laws and rates) based on the future income tax effects of differences in the carrying amounts of assets and liabilities for financial reporting and tax purposes. The effect of a tax rate change on deferred tax assets and liabilities is recognized in income in the period of change. Wesco recognizes deferred tax assets consistent with amounts expected to be realized. To make such determination, management evaluates all positive and negative evidence, including but not limited to, prior, current and future taxable income, tax planning strategies and future reversals of existing taxable temporary differences. A valuation allowance is recognized if it is “more-likely-than-not” that some or all of a deferred tax asset will not be realized. Wesco regularly assesses the realizability of deferred tax assets. Wesco accounts for uncertainty in income taxes using a “more-likely-than-not” recognition threshold. Due to the subjectivity inherent in the evaluation of uncertain tax positions, the tax benefit ultimately recognized may materially differ from the estimate recognized in the consolidated financial statements. Wesco recognizes interest and penalties related to uncertain tax benefits as part of interest expense and income tax expense, respectively. The Tax Cuts and Jobs Act of 2017 (the “TCJA”) imposed a one-time tax on the deemed repatriation of undistributed foreign earnings (the “transition tax”). Except for a portion of foreign earnings previously taxed in the U.S. that can effectively be distributed without further material U.S. or foreign taxation, the Company continues to assert that the undistributed earnings of its foreign subsidiaries are indefinitely reinvested. To the extent the earnings of the Company's foreign subsidiaries are distributed in the form of dividends, such earnings may be subject to additional taxes. The Company believes that it is able to maintain a sufficient level of liquidity for its domestic operations and commitments without incurring any material tax cost to repatriate cash held by its foreign subsidiaries. The provisions of the TCJA also introduced U.S. taxation on certain global intangible low-taxed income (“GILTI”). Wesco has elected to account for GILTI tax as a component of income tax expense.
Foreign Currency	Foreign Currency The local currency is the functional currency for most of the Company's operations outside the U.S. Assets and liabilities of these operations are translated to U.S. dollars at the exchange rate in effect at the end of each period. Income statement accounts are translated at an exchange rate that approximates the average for the period. Translation adjustments arising from the use of differing exchange rates from period to period are included as a component of other comprehensive income (loss) within stockholders’ equity. Gains and losses from foreign currency transactions are included in net income for the period.
Pension and Other Postretirement Plans, Pensions, Policy [Policy Text Block]	Defined Benefit Pension Plans Liabilities and expenses for defined benefit pension plans are determined using actuarial methodologies and incorporate significant assumptions, including the interest rate used to discount the future estimated cash flows, the expected long-term rate of return on plan assets, and several assumptions relating to the employee workforce (salary increases, retirement age, and mortality). Unrealized gains and losses related to the Company's defined benefit pension obligations are recognized as a component of other comprehensive income (loss) within stockholders' equity. Gains or losses resulting from plan amendments, curtailments, and settlements are recognized as a component of other non-operating income and expenses (“other expense (income), net”) in the period of the remeasurement.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures the fair value of assets and liabilities on a recurring and nonrecurring basis according to a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value and requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of the fair value hierarchy are as follows: Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that are accessible at the measurement date; Level 2 inputs include inputs other than Level 1 that are observable, either directly or indirectly, and Level 3 inputs are unobservable inputs for which little or no market data exists, therefore requiring an entity to develop its own assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to measurements involving significant unobservable inputs (Level 3). The Company measures the fair values of goodwill, intangible assets and property, buildings and equipment on a nonrecurring basis if required by impairment tests applicable to these assets, as described above.
Other Income and Expense	Other, net Other non-operating income and expenses (“other expense (income), net”) primarily includes the non-service cost components of net periodic pension cost (benefit) and foreign exchange gains and losses.
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	Recently Adopted and Recently Issued Accounting Standards In March 2020, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. The amendments in this Update are effective for all entities as of March 12, 2020 through December 31, 2022. The Company adopted this ASU during the first quarter of 2022 in connection with amending Wesco's credit facilities, as disclosed in Note 9, “Debt”. The replacement of the London Interbank Offered Rate (“LIBOR”) and the related adoption of the optional guidance under this accounting standard did not have a material impact on the Company's consolidated financial statements and notes thereto.
New Accounting Pronouncements, Policy	Recently Adopted and Recently Issued Accounting Standards In March 2020, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. The amendments in this Update are effective for all entities as of March 12, 2020 through December 31, 2022. The Company adopted this ASU during the first quarter of 2022 in connection with amending Wesco's credit facilities, as disclosed in Note 9, “Debt”. The replacement of the London Interbank Offered Rate (“LIBOR”) and the related adoption of the optional guidance under this accounting standard did not have a material impact on the Company's consolidated financial statements and notes thereto. In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC Topic 606, Revenue from Contracts with Customers, as if the acquirer had originated the contracts. The amendments in this ASU are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. The Company adopted this ASU in the fourth quarter of 2022 in connection with the business combination that occurred on November 1, 2022, as disclosed in Note 6, “Acquisitions and Disposals”. The adoption of this accounting standard did not have a material impact on the Company's consolidated financial statements and notes thereto. In September 2022, the FASB issued ASU 2022-04, Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations, which requires that a buyer in a supplier finance program disclose sufficient information about the program to allow a user of financial statements to understand the program's nature, activity during the period, changes from period to period, and potential magnitude. The amendments in this ASU are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, except for the amendment on rollforward information, which is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted. Management is currently evaluating the impact that the adoption of this accounting standard will have on its consolidated financial statements and notes thereto. Other pronouncements issued by the FASB or other authoritative accounting standards groups with future effective dates are either not applicable or are not expected to be significant to Wesco’s financial position, results of operations or cash flows.

REVENUE (Tables)

12 Months Ended

Dec. 31, 2022

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue [Table Text Block]

The following tables disaggregate Wesco’s net sales by segment and geography for the periods presented:


	Year Ended December 31,
(In thousands)	2022		2021		2020
Electrical & Electronic Solutions	$	8,823,331	$	7,621,263	$	5,479,760
Communications & Security Solutions	6,401,468		5,715,238		3,323,264
Utility & Broadband Solutions	6,195,317		4,881,011		3,522,971
Total by segment	$	21,420,116	$	18,217,512	$	12,325,995


	Year Ended December 31,
(In thousands)	2022		2021		2020
United States	$	15,857,319	$	13,157,866	$	9,110,453
Canada	3,021,369		2,747,187		1,892,321
Other International(1)	2,541,428		2,312,459		1,323,221
Total by geography(2)	$	21,420,116	$	18,217,512	$	12,325,995

(1) No individual country's net sales are greater than 10% of total net sales.

(2) Wesco attributes revenues from external customers to individual countries on the basis of point of sale.

GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table sets forth the changes in the carrying value of goodwill by reportable segment for the periods presented:


	EES		CSS		UBS		Total
(In thousands)
Balance as of January 1, 2021	$	853,456	$	1,115,500	$	1,218,213	$	3,187,169
Adjustments to goodwill for acquisitions(1)	1,124		8,603		4,215		13,942
Foreign currency exchange rate changes and other	6,378		(2,391)		3,235		7,222
Balance as of December 31, 2021	$	860,958	$	1,121,712	$	1,225,663	$	3,208,333
Adjustments to goodwill for acquisitions(2)	—		97,426		—		97,426
Foreign currency exchange rate changes	(35,459)		(10,241)		(19,128)		(64,828)
Balance as of December 31, 2022	$	825,499	$	1,208,897	$	1,206,535	$	3,240,931

Schedule of Intangible Assets by Major Class

The components of intangible assets are as follows:


		December 31, 2022						December 31, 2021
	Life (in years)	Gross Carrying Amount (1)		Accumulated Amortization (1)		Net Carrying Amount		Gross Carrying Amount (1)		Accumulated Amortization (1)		Net Carrying Amount
		(In thousands)
Intangible assets:
Trademarks	Indefinite	$	792,080	$	—	$	792,080	$	795,065	$	—	$	795,065
Customer relationships	10 - 20	1,515,994		(377,645)		1,138,349		1,431,251		(308,180)		1,123,071
Distribution agreements	15 - 19	29,212		(24,388)		4,824		29,212		(22,714)		6,498
Trademarks	5 - 12	15,543		(7,396)		8,147		38,758		(20,058)		18,700
Non-compete agreements	2	—		—		—		4,300		(3,493)		807
		$	2,352,829	$	(409,429)	$	1,943,400	$	2,298,586	$	(354,445)	$	1,944,141

(1)Excludes the original cost and related accumulated amortization of fully-amortized intangible assets.

Schedule of Expected Amortization Expense

The following table sets forth the remaining estimated amortization expense for intangible assets for the next five years and thereafter:


For the year ending December 31,	(In thousands)
2023	$	88,498
2024	86,088
2025	83,015
2026	77,663
2027	74,769
Thereafter	741,287

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

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+ Details

ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2022

Business Acquisition [Line Items]

Business Acquisition, Schedule of Consideration Transferred

The total fair value of consideration transferred for the Merger consisted of the following:


	(In thousands)
Cash portion attributable to common stock outstanding	$	2,476,010
Cash portion attributable to options and restricted stock units outstanding	87,375
Fair value of cash consideration	2,563,385
Common stock consideration	313,512
Series A preferred stock consideration	573,786
Fair value of equity consideration	887,298
Extinguishment of Anixter obligations, including accrued and unpaid interest	1,247,653
Total purchase consideration	$	4,698,336
Supplemental cash flow disclosure related to acquisitions:
Cash paid for acquisition	$	3,811,038
Less: Cash acquired	(103,463)
Cash paid for acquisition, net of cash acquired	$	3,707,575

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table sets forth the allocation of the purchase consideration to the respective fair value of assets acquired and liabilities assumed for the acquisition of Anixter:


	Preliminary Fair Value Estimates(1)		Measurement Period Adjustments		Final Purchase Price Allocation(1)
Assets	(In thousands)
Cash and cash equivalents	$	103,463	$	—	$	103,463
Trade accounts receivable	1,309,894		(8,928)		1,300,966
Other receivables	116,386		—		116,386
Inventories	1,424,768		(14,906)		1,409,862
Prepaid expenses and other current assets	53,462		14,202		67,664
Property, buildings and equipment	215,513		(3,792)		211,721
Operating lease assets	262,238		18,047		280,285
Intangible assets	1,832,700		5,365		1,838,065
Goodwill	1,367,981		16,356		1,384,337
Other assets	114,258		25,589		139,847
Total assets	$	6,800,663	$	51,933	$	6,852,596

Liabilities
Accounts payable	$	920,163	$	(1,239)	$	918,924
Accrued payroll and benefit costs	69,480		—		69,480
Short-term debt and current portion of long-term debt	13,225		—		13,225
Other current liabilities	221,574		12,745		234,319
Long-term debt	77,822		(205)		77,617
Operating lease liabilities	200,286		17,017		217,303
Deferred income taxes	392,165		(15,111)		377,054
Other noncurrent liabilities	207,612		38,726		246,338
Total liabilities	$	2,102,327	$	51,933	$	2,154,260

Fair value of net assets acquired, including goodwill and intangible assets	$	4,698,336	$	—	$	4,698,336

(1) The preliminary fair value estimates are as of June 30, 2020. As disclosed above, the Company finalized its purchase price allocation during the measurement period.

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination

The following table sets forth the identifiable intangible assets and their estimated weighted-average useful lives:


Identifiable Intangible Assets	Estimated Fair Value		Weighted-Average Estimated Useful Life in Years
	(In thousands)
Customer relationships	$	1,098,900	19
Trademarks	735,000		Indefinite
Non-compete agreements	4,165		2
Total identifiable intangible assets	$	1,838,065

Business Acquisition, Pro Forma Information

Pro Forma Financial Information


	Year Ended
(In thousands)	December 31, 2020
Pro forma net sales	$	16,016,902
Pro forma net income attributable to common stockholders	119,839

PROPERTY, BUILDINGS AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

The following table sets forth the components of property, buildings and equipment:


	As of December 31,
	2022		2021
	(In thousands)
Buildings and leasehold improvements	$	169,461	$	165,691
Furniture, fixtures and equipment	304,650		281,864
Software costs	272,569		250,447
	746,680		698,002
Accumulated depreciation and amortization	(425,782)		(365,345)
	320,898		332,657
Land	24,636		25,600
Construction in progress	57,140		20,755
	$	402,674	$	379,012

LEASES (Tables)

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Lease, Cost [Table Text Block]

The following table sets forth the Company's total lease cost, which is recorded as a component of selling, general and administrative expenses, for the periods presented:


	Year Ended December 31,
(In thousands)	2022		2021		2020
Operating lease cost	$	175,848	$	169,892	$	127,725
Short-term lease cost	4,770		3,578		494
Variable lease cost	45,742		49,464		36,230
Total lease cost	$	226,360	$	222,934	$	164,449

Schedule of Cash Flow, Supplemental Disclosures

The following table sets forth supplemental cash flow information related to operating leases for the periods presented:


	Year Ended December 31,
(In thousands)	2022		2021		2020
Operating cash flows from operating leases	$	171,702	$	153,626	$	117,106
Right-of-use assets obtained in exchange for new operating lease liabilities(1)	267,093		157,523		121,207

(1) Includes $20.1 million of operating lease liabilities acquired in the business combination with Rahi Systems, as disclosed in Note 6, “Acquisitions and Disposals”.

Lessee, Operating Lease, Liability, Maturity [Table Text Block]


	(In thousands)
2023	$	158,550
2024	137,728
2025	106,522
2026	89,439
2027	66,835
Thereafter	170,921
Total undiscounted operating lease payments	729,995
Less: imputed interest	(90,017)
Total operating lease liabilities	$	639,978

AssetsAndLiabilitiesLesseeTableTextBlock

The following table sets forth supplemental balance sheet information related to operating leases for the periods presented:


	As of December 31,
(In thousands)	2022		2021
Operating lease assets	$	625,082	$	530,863

Current operating lease liabilities(1)	129,545		129,881
Noncurrent operating lease liabilities	510,433		414,248
Total operating lease liabilities	$	639,978	$	544,129

(1) Current operating lease liabilities are recorded as a component of other current liabilities in the Consolidated Balance Sheets.

DEBT (Tables)

12 Months Ended

Dec. 31, 2022

Debt Disclosure [Abstract]

Schedule of Debt

The following table sets forth Wesco’s outstanding indebtedness:


	As of December 31,
	2022		2021
	(In thousands)
International lines of credit	$	7,088	$	7,354
Accounts Receivable Securitization Facility	1,535,000		1,270,000
Revolving Credit Facility	1,023,609		596,959
5.50% Anixter Senior Notes due 2023	58,636		58,636
6.00% Anixter Senior Notes due 2025	4,173		4,173
7.125% Senior Notes due 2025	1,500,000		1,500,000
7.250% Senior Notes due 2028, less debt discount of $6,844 and $8,088 in 2022 and 2021, respectively	1,318,156		1,316,912
Finance lease obligations	20,617		18,563
Total debt	5,467,279		4,772,597
Plus: Fair value adjustments to the Anixter Senior Notes	264		957
Less: Unamortized debt issuance costs	(51,099)		(62,484)
Less: Short-term debt and current portion of long-term debt(1)	(70,471)		(9,528)
Total long-term debt	$	5,345,973	$	4,701,542

Schedule of Maturities of Long-term Debt

The following table sets forth the aggregate principal repayment requirements for all indebtedness for the next five years and thereafter, as of December 31, 2022:


	(In thousands)
2023	$	70,471
2024	4,936
2025	3,044,678
2026	3,351
2027	1,025,102
Thereafter	1,325,585
Total payments on debt	$	5,474,123
Debt discount	(6,844)
Total debt	$	5,467,279

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The following table sets forth the components of income before income taxes by jurisdiction:


	Year Ended December 31,
	2022		2021		2020
			(In thousands)
United States	$	859,351	$	396,769	$	26,031
Foreign	277,300		185,143		96,811
Income before income taxes	$	1,136,651	$	581,912	$	122,842

Schedule of Components of Income Tax Expense

The following table sets forth the components of the provision for income taxes:


	Year Ended December 31,
	2022		2021		2020
			(In thousands)
Current income taxes:
Federal	$	166,126	$	107,919	$	25,605
State	42,982		30,206		11,322
Foreign	66,657		55,670		19,414
Total current income taxes	275,765		193,795		56,341
Deferred income taxes:
Federal	(7,535)		(62,302)		(17,913)
State	711		(12,327)		(7,264)
Foreign	5,588		(3,656)		(8,361)
Total deferred income taxes	(1,236)		(78,285)		(33,538)
Provision for income taxes	$	274,529	$	115,510	$	22,803

Schedule of Effective Income Tax Rate Reconciliation

The following table sets forth the reconciliation between the federal statutory income tax rate and the effective tax rate:


	Year Ended December 31,
	2022		2021		2020
Federal statutory rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal income tax benefit	3.1		2.0		1.4
Tax effect of intercompany financing	(1.2)		(3.2)		(13.4)
Unrecognized tax benefits	0.3		2.5		2.1
Nondeductible expenses	0.3		0.6		5.7
Change in valuation allowance	(0.9)		(2.8)		1.8
Other	1.6		(0.2)		—
Effective tax rate	24.2	%	19.9	%	18.6	%

Schedule of Deferred Tax Assets and Liabilities

The following table sets forth deferred tax assets and liabilities:


	As of December 31,
	2022				2021
			(In thousands)
	Assets		Liabilities		Assets		Liabilities
Accounts receivable	$	20,958	$	—	$	18,612	$	—
Inventories	23,934		—		13,302		—
Depreciation of property, buildings and equipment	—		46,882		—		45,397
Operating leases	169,347		165,200		142,964		141,686
Amortization of intangible assets	—		575,421		—		549,536
Employee benefits	36,548		—		36,410		—
Stock-based compensation	14,090		—		12,281		—
Prepaid royalty payments	14,009		—		34,866		—
Disallowed business interest expense	4,763		—		11,163		—
Tax loss carryforwards	31,956		—		39,876		—
Foreign tax credit carryforwards	52,195		—		51,632		—
Other	37,271		10,488		26,666		8,137
Deferred income taxes before valuation allowance	405,071		797,991		387,772		744,756
Valuation allowance	(33,671)		—		(46,269)		—
Total deferred income taxes	$	371,400	$	797,991	$	341,503	$	744,756

Summary of Income Tax Examinations


United States — Federal						2019 and forward
United States — Material States						2017 and forward
Canada						2012 and forward
UK						2017 and forward
Australia						2018 and forward

Summary of Income Tax Contingencies

The following table sets forth the reconciliation of gross unrecognized tax benefits:


	As of December 31,
	2022		2021		2020
	(In thousands)
Beginning balance January 1	$	107,291	$	68,075	$	54
Additions for current year tax positions	14,403		39,841		14,009
Additions for prior year tax positions	871		8,422		—
Additions for acquired tax positions	5,544		—		68,048
Reductions for prior year tax positions	(1,792)		(3,853)		(43)
Settlements	—		(118)		—
Lapse in statute of limitations	(14,491)		(3,837)		(15,886)
Foreign currency exchange rate changes	(2,558)		(1,239)		1,893
Ending balance December 31	$	109,268	$	107,291	$	68,075

EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the details of basic and diluted earnings per share:


	Year Ended December 31,
	2022		2021		2020
(In thousands, except per share data)
Net income attributable to WESCO International, Inc.	$	860,471	$	465,382	$	100,560
Less: Preferred stock dividends	57,408		57,408		30,139
Net income attributable to common stockholders	$	803,063	$	407,974	$	70,421
Weighted-average common shares outstanding used in computing basic earnings per share	50,734		50,300		46,174
Common shares issuable upon exercise of dilutive equity awards	1,661		1,730		451
Weighted-average common shares outstanding and common share equivalents used in computing diluted earnings per share	52,395		52,030		46,625
Earnings per share attributable to common stockholders
Basic	$	15.83	$	8.11	$	1.53
Diluted	$	15.33	$	7.84	$	1.51

EMPLOYEE BENEFIT PLANS - (Tables)

12 Months Ended

Dec. 31, 2022

Retirement Benefits [Abstract]

Schedule of Net Funded Status [Table Text Block]

The following table presents the changes in benefit obligations, plan assets and funded status for the defined benefit plans:


	Domestic Plans						Foreign Plans						Total
(In thousands)	2022			2021			2022			2021			2022			2021
Change in Projected Benefit Obligation
Beginning balance	$	301,783		$	332,484		$	424,096		$	486,855		$	725,879		$	819,339
Service cost	—			3,033			8,317			12,140			8,317			15,173
Interest cost	8,696			8,219			9,503			9,801			18,199			18,020
Participant contributions	—			—			881			846			881			846
Actuarial (gain) loss, including assumption changes	(47,137)			(10,649)			(133,872)			(35,483)			(181,009)			(46,132)
Benefits paid from plan assets	(9,842)			(8,988)			(11,133)			(11,343)			(20,975)			(20,331)
Benefits paid from Company assets	—			(527)			(454)			(461)			(454)			(988)
Curtailment	—			(3,900)			—			(32,680)			—			(36,580)
Plan amendment	—			—			(26)			(104)			(26)			(104)
Settlement	—			(17,889)			(241)			(219)			(241)			(18,108)
Foreign currency exchange rate changes	—			—			(29,813)			(5,256)			(29,813)			(5,256)
Ending balance	$	253,500		$	301,783		$	267,258		$	424,096		$	520,758		$	725,879

Change in Plan Assets at Fair Value
Beginning balance	$	370,731		$	355,287		$	381,781		$	365,718		$	752,512		$	721,005
Actual return on plan assets	(75,770)			24,432			(87,740)			19,661			(163,510)			44,093
Participant contributions	—			—			881			846			881			846
Employer contributions	—			17,889			11,254			10,240			11,254			28,129
Benefits paid	(9,842)			(8,988)			(11,133)			(11,343)			(20,975)			(20,331)
Settlement	—			(17,889)			(241)			(218)			(241)			(18,107)
Foreign currency exchange rate changes	—			—			(27,228)			(3,123)			(27,228)			(3,123)
Ending balance	$	285,119		$	370,731		$	267,574		$	381,781		$	552,693		$	752,512

Funded Status	$	31,619		$	68,948		$	316		$	(42,315)		$	31,935		$	26,633

Amounts Recognized in the Consolidated Balance Sheets
Other assets	$	31,619		$	68,948		$	28,350		$	4,818		$	59,969		$	73,766
Other current liabilities	—			—			(406)			(437)			(406)			(437)
Other noncurrent liabilities	—			—			(27,628)			(46,696)			(27,628)			(46,696)
Net amount recognized	$	31,619		$	68,948		$	316		$	(42,315)		$	31,935		$	26,633

Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate	4.4		%	2.9		%	4.8		%	2.4		%	4.6		%	2.6		%
Rate of compensation increase	—		%	—		%	3.4		%	3.4		%	3.4		%	3.4		%

Schedule of Net Benefit Costs [Table Text Block]

The following tables set forth the components of net periodic pension (benefit) cost for the Company's defined benefit plans:


	Domestic Plans(1)						Foreign Plans(1)						Total
(In thousands)	2022		2021		2020		2022		2021		2020		2022		2021		2020
Components of Net Periodic Pension (Benefit) Cost
Service cost	$	—	$	3,033	$	1,763	$	8,317	$	12,140	$	9,029	$	8,317	$	15,173	$	10,792
Interest cost	8,696		8,219		4,787		9,503		9,801		7,162		18,199		18,020		11,949
Expected return on plan assets	(14,394)		(17,097)		(8,395)		(17,599)		(17,834)		(11,659)		(31,993)		(34,931)		(20,054)
Recognized actuarial (loss) gain	—		—		—		(889)		90		—		(889)		90		—
Curtailment	—		(3,900)		—		—		(32,680)		—		—		(36,580)		—
Settlement	—		290		—		(148)		(59)		(144)		(148)		231		(144)
Net periodic pension (benefit) cost	$	(5,698)	$	(9,455)	$	(1,845)	$	(816)	$	(28,542)	$	4,388	$	(6,514)	$	(37,997)	$	2,543

Defined Benefit Plan, Assumptions [Table Text Block]

The following weighted-average actuarial assumptions were used to determine net periodic pension (benefit) cost:


	Domestic Plans(1)						Foreign Plans(1)						Total
	2022		2021		2020		2022		2021		2020		2022		2021		2020
Discount rate	2.9	%	2.6	%	2.9	%	2.4	%	2.0	%	2.2	%	2.6	%	2.3	%	2.5	%
Expected return on plan assets	4.3	%	5.3	%	5.5	%	5.0	%	4.9	%	5.2	%	4.6	%	5.1	%	5.3	%
Rate of compensation increase	—	%	3.8	%	3.8	%	3.4	%	3.2	%	3.4	%	3.4	%	3.4	%	3.5	%

Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)

The following table sets forth the changes and the end of year components of accumulated other comprehensive (income) loss for the defined benefit plans:


	Year Ended December 31,
(In thousands)	2022		2021
Changes to Balance:
Beginning balance, before tax effect	$	(58,788)	$	(3,062)
Prior service credit arising in current year	(13)		(100)
Net actuarial loss (gain) arising in current year	14,494		(93,064)
Recognized actuarial loss (gain)	889		(90)
Curtailment	—		36,580
Settlement	148		(231)
Foreign currency exchange rate changes	2,637		1,179
Ending balance, before tax effect	$	(40,633)	$	(58,788)

	As of December 31,
(In thousands)	2022		2021
Components of Balance:
Prior service credit	$	(150)	$	(137)
Net actuarial gain	(40,483)		(58,651)
Ending balance, before tax effect	(40,633)		(58,788)
Tax effect	10,193		13,605
Ending balance, after tax effect	$	(30,440)	$	(45,183)

Schedule of Expected Benefit Payments [Table Text Block]

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


(In thousands)	Domestic Plans		Foreign Plans		Total
2023	$	143,195	$	9,580	$	152,775
2024	120,735		9,446		130,181
2025	—		9,927		9,927
2026	—		10,493		10,493
2027	—		11,941		11,941
2028 to 2032	—		86,586		86,586

Defined Benefit Plan, Plan Assets, Allocation [Table Text Block]

The asset mixes and the asset allocation guidelines for the Domestic Plans and Foreign Plans are summarized as follows:


	Domestic Plans
			Allocation Guidelines
	December 31, 2022		Min		Target		Max
Equities	2.1	%	—	%	2	%	35	%
Debt securities:
Domestic treasuries	5.5		—		5		—
Corporate bonds	22.4		—		22		—
Other	7.6		—		8		35
Total debt securities	35.5				35
Property/real estate	13.5		—		14		35
Cash equivalents	48.9		—		49		—
	100.0	%			100	%


	Foreign Plans
			Allocation Guidelines
	December 31, 2022		Min		Target		Max
Equities	27.3	%	19	%	30	%	38	%
Debt securities:
Domestic treasuries	0.2		—		—		—
Corporate bonds	4.0		1		1		29
Pooled investment funds and other	52.6		36		54		67
Total debt securities	56.8				55
Property/real estate	4.0		2		4		7
Insurance products	6.9		7		7		7
Other	5.0		4		4		11
	100.0	%			100	%


	Domestic Plans
			Allocation Guidelines
	December 31, 2021		Min		Target		Max
Equities	10.8	%	5	%	10	%	15	%
Debt securities:
Domestic treasuries	36.1		—		34		—
Corporate bonds	25.7		—		40		—
Other	7.6		3		7		13
Total debt securities	69.4				81
Property/real estate	19.0		3		8		13
Other	0.8		—		1		—
	100.0	%			100	%


	Foreign Plans
			Allocation Guidelines
	December 31, 2021		Min		Target		Max
Equities	39.2	%	25	%	39	%	48	%
Debt securities:
Corporate bonds	4.5		—		—		37
Pooled investment funds and other	43.5		26		48		65
Total debt securities	48.0				48
Property/real estate	4.4		2		5		8
Insurance products	4.9		5		5		5
Other	3.5		3		3		13
	100.0	%			100	%

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

The following tables set forth the fair value of assets by asset category for the Domestic Plans and Foreign Plans:


	December 31, 2022
(In thousands)	Level 1		Level 2		Level 3		NAV (1)		Total
Domestic Plans
Equities	$	—	$	—	$	—	$	5,894	$	5,894
Debt securities:
Domestic treasuries	—		—		—		15,601		15,601
Corporate bonds	—		—		—		63,824		63,824
Other	—		—		—		21,694		21,694
Property/real estate	—		—		—		38,701		38,701
Cash equivalents	139,405		—		—		—		139,405
Total investments in Domestic Plans	$	139,405	$	—	$	—	$	145,714	$	285,119

Foreign Plans
Equities	$	—	$	—	$	—	$	73,072	$	73,072
Debt securities:
Domestic treasuries	—		—		—		405		405
Corporate bonds	—		—		—		10,731		10,731
Pooled investment funds and other	—		—		—		140,966		140,966
Property/real estate	—		—		—		10,637		10,637
Insurance products	—		18,489		—		—		18,489
Other	3,651		—		—		9,623		13,274
Total investments in Foreign Plans	$	3,651	$	18,489	$	—	$	245,434	$	267,574

Total
Equities	$	—	$	—	$	—	$	78,966	$	78,966
Debt securities:
Domestic treasuries	—		—		—		16,006		16,006
Corporate bonds	—		—		—		74,555		74,555
Pooled investment funds and other	—		—		—		162,660		162,660
Property/real estate	—		—		—		49,338		49,338
Insurance products	—		18,489		—		—		18,489
Cash equivalents	139,405		—		—		—		139,405
Other	3,651		—		—		9,623		13,274
Total investments	$	143,056	$	18,489	$	—	$	391,148	$	552,693


	December 31, 2021
(In thousands)	Level 1		Level 2		Level 3		NAV (1)		Total
Domestic Plans
Equities	$	—	$	—	$	—	$	40,102	$	40,102
Debt securities:
Domestic treasuries	—		—		—		133,672		133,672
Corporate bonds	—		—		—		95,198		95,198
Other	—		—		—		28,246		28,246
Property/real estate	—		—		—		70,648		70,648
Other	2,865		—		—		—		2,865
Total investments in Domestic Plans	$	2,865	$	—	$	—	$	367,866	$	370,731

Foreign Plans
Equities	$	—	$	—	$	—	$	149,707	149,707
Debt securities:
Corporate bonds	—		—		—		17,328		17,328
Pooled investment funds and other	—		—		—		165,863		165,863
Property/real estate	—		—		—		16,632		16,632
Insurance products	—		18,781		—		—		18,781
Other	1,248		—		—		12,222		13,470
Total investments in Foreign Plans	$	1,248	$	18,781	$	—	$	361,752	$	381,781

Total
Equities	$	—	$	—	$	—	$	189,809	$	189,809
Debt securities:
Domestic treasuries	—		—		—		133,672		133,672
Corporate bonds	—		—		—		112,526		112,526
Pooled investment funds and other	—		—		—		194,109		194,109
Property/real estate	—		—		—		87,280		87,280
Insurance products	—		18,781		—		—		18,781
Other	4,113		—		—		12,222		16,335
Total investments	$	4,113	$	18,781	$	—	$	729,618	$	752,512

STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]


	Year Ended December 31,
	2022	2021	2020
Risk free interest rate	2.0%	0.8%	1.4%
Expected life (in years)	7	7	5
Expected volatility	43%	41%	30%

Schedule of Share-based Compensation, Restricted Stock Units Award Activity

The following table sets forth a summary of restricted stock units and related information for the periods presented:


	Year Ended December 31,
	2022			2021			2020
	Awards	Weighted-Average Fair Value		Awards	Weighted-Average Fair Value		Awards	Weighted-Average Fair Value
Unvested at beginning of year	974,162	$	53.48	921,495	$	43.15	363,729	$	60.00
Granted	234,800	122.13		314,480	77.81		656,717	37.44
Vested	(393,194)	53.13		(232,152)	44.10		(83,253)	69.17
Forfeited	(41,535)	66.30		(29,661)	63.86		(15,698)	56.79
Unvested at end of year	774,233	$	73.79	974,162	$	53.48	921,495	$	43.15

The following table sets forth a summary of performance-based awards and related information for the periods presented:


	Year Ended December 31,
	2022			2021			2020
	Awards	Weighted-Average Fair Value		Awards	Weighted-Average Fair Value		Awards	Weighted-Average Fair Value
Unvested at beginning of year	380,819	$	59.23	305,269	$	52.61	195,305	$	60.24
Granted	83,991	122.09		122,812	76.76		158,756	49.56
Vested	(115,394)	54.64		(22,371)	62.80		(25,909)	78.04
Forfeited	(14,087)	60.75		(24,891)	61.26		(22,883)	69.39
Unvested at end of year	335,329	$	75.26	380,819	$	59.23	305,269	$	52.61

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value


	Year Ended December 31,
	2022		2021		2020
Stock options granted	92,799		—		—
Weighted-average fair value	$	57.15	n/a		n/a

Stock-settled stock appreciation rights granted	—		139,592		262,091
Weighted-average fair value	n/a		$	33.19	$	13.86

Restricted stock units granted	234,800		314,480		656,717
Weighted-average fair value	$	122.13	$	77.81	$	37.44

Performance-based awards granted	83,991		122,812		158,756
Weighted-average fair value	$	122.09	$	76.76	$	49.56

Share-Based Payment Arrangement, Stock Appreciation Right, Activity

The following table sets forth a summary of stock-settled stock appreciation rights and related information for the periods presented:


	Year Ended December 31,
	2022						2021			2020
	Awards	Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Life	Aggregate Intrinsic Value (In thousands)		Awards	Weighted-Average Exercise Price		Awards	Weighted-Average Exercise Price
Beginning of year	1,370,388	$	62.09				2,161,556	$	60.48	2,337,049	$	59.72
Granted	—	—					139,592	77.05		262,091	48.32
Exercised	(113,382)	61.90					(916,906)	60.70		(391,339)	47.11
Forfeited	(8,891)	73.35					(13,854)	54.42		(46,245)	65.93
End of year	1,248,115	62.02		5.2	$	78,850	1,370,388	62.09		2,161,556	60.48
Exercisable at end of year	1,083,320	$	61.91	4.9	$	68,567	1,001,708	$	62.79	1,630,891	$	62.72

Share-Based Payment Arrangement, Option, Activity

The following table sets forth a summary of stock options and related information for the period presented:


	Year Ended December 31,
	2022
	Awards	Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Life	Aggregate Intrinsic Value (In thousands)
Beginning of year	—	$	—
Granted	92,799	121.58
Exercised	—	—
Forfeited	(5,452)	122.09
End of year	87,347	121.55		9.1	$	319
Exercisable at end of year	879	$	122.09	0.6	$	3

BUSINESS SEGMENTS (Tables)

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The following tables set forth financial information by reportable segment for the periods presented:


(In thousands)	Year Ended December 31, 2022
	EES			CSS			UBS			Corporate		Total
Net sales	$	8,823,331		$	6,401,468		$	6,195,317		$	—	$	21,420,116
Adjusted EBITDA	851,266			599,000			677,255			(401,939)		1,725,582
Adjusted EBITDA Margin %	9.6		%	9.4		%	10.9		%			8.1		%
Supplemental information:
Depreciation and amortization	$	42,621		$	68,448		$	23,251		$	44,694	$	179,014
Capital expenditures	9,065			4,793			9,193			76,361		99,412

	Year Ended December 31, 2021
(In thousands)	EES			CSS			UBS			Corporate		Total
Net sales	$	7,621,263		$	5,715,238		$	4,881,011		$	—	$	18,217,512
Adjusted EBITDA	604,461			480,820			428,367			(337,965)		1,175,683
Adjusted EBITDA Margin %	7.9		%	8.4		%	8.8		%			6.5		%
Supplemental information:
Depreciation and amortization	$	55,998		$	82,870		$	22,447		$	37,239	$	198,554
Capital expenditures	4,469			3,197			5,207			41,873		54,746

	Year Ended December 31, 2020
(In thousands)	EES			CSS			UBS			Corporate		Total
Net sales	$	5,479,760		$	3,323,264		$	3,522,971		$	—	$	12,325,995
Adjusted EBITDA	308,327			280,656			265,593			(194,259)		660,317
Adjusted EBITDA Margin %	5.6		%	8.4		%	7.5		%			5.4		%
Supplemental information:
Depreciation and amortization	$	35,811		$	37,765		$	22,380		$	25,644	$	121,600
Capital expenditures	7,081			1,495			12,834			35,261		56,671

The following table sets forth total assets by reportable segment for the periods presented:


	As of
	December 31, 2022
(In thousands)	EES		CSS		UBS		Corporate(1)		Total
Total assets	$	4,480,336	$	5,503,971	$	3,827,439	$	999,940	$	14,811,686

	As of
	December 31, 2021
(In thousands)	EES		CSS		UBS		Corporate(1)		Total
Total assets	$	4,098,335	$	4,601,132	$	3,266,231	$	652,001	$	12,617,699

Long-lived Assets by Geographic Areas

The following table sets forth tangible long-lived assets, which include property, buildings and equipment, and operating lease assets, by geographic area:


	As of December 31,
	2022		2021
(In thousands)
United States	$	790,120	$	698,942
Canada	166,965		141,380
Other International(1)	70,671		69,553
Total	$	1,027,756	$	909,875

(1) No individual other international country's tangible long-lived assets are material.

Reconciliation of Assets from Segment to Consolidated

The following table sets forth total assets by reportable segment for the periods presented:


	As of
	December 31, 2022
(In thousands)	EES		CSS		UBS		Corporate(1)		Total
Total assets	$	4,480,336	$	5,503,971	$	3,827,439	$	999,940	$	14,811,686

	As of
	December 31, 2021
(In thousands)	EES		CSS		UBS		Corporate(1)		Total
Total assets	$	4,098,335	$	4,601,132	$	3,266,231	$	652,001	$	12,617,699

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2021

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Allowance for Doubtful Accounts


	Balance at beginning		Charged to		Charged to other				Balance at
	of period		earnings		accounts(1)		Deductions(2)		end of period
Allowance for expected credit losses	(In thousands)
Year Ended December 31, 2022	$	41,722	$	18,047	$	—	$	(13,244)	$	46,525
Year Ended December 31, 2021	23,909		12,944		13,669		(8,800)		41,722
Year Ended December 31, 2020	25,443		11,701		5,160		(18,395)		23,909

(1)For the years ended December 31, 2021 and 2020, the amount charged to other accounts primarily relates to the acquisition of Anixter.

(2)Includes a reduction in the allowance for expected credit losses due to the write-off of trade accounts receivable.


	Balance at beginning		Charged to		Charged to other				Balance at
	of period		earnings		accounts(1)		Deductions(2)		end of period
Allowance for deferred tax assets	(In thousands)
Year Ended December 31, 2022	$	46,269	$	5,794	$	—	$	(18,392)	$	33,671
Year Ended December 31, 2021	60,629		1,115		1,791		(17,266)		46,269
Year Ended December 31, 2020	5,854		1,900		52,875		—		60,629

(1)For the year ended December 31, 2020, the amount charged to other accounts includes $59.3 million that was recorded in connection with the acquisition of Anixter.

Accounting Policies (Details) $ in Thousands	12 Months Ended
Accounting Policies (Details) $ in Thousands	Dec. 31, 2022 USD ($) branches	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Nontrade Receivables	$ 246,200	$ 219,100
Accounts Receivable, Allowance for Credit Loss, Current	46,500	41,700
Accounts Receivable, Credit Loss Expense (Reversal)	18,000	12,900	$ 10,100
Inventory Valuation Reserves	70,000	50,300
Inventory Write-down	43,200	37,100	$ 15,700
Intangible Assets, Net (Including Goodwill)	4,000,000
Self Insurance Reserve	$ 28,000	$ 30,600
Supplier volume rebate income percentage	1.60%	1.40%	1.10%
Number of Locations \| branches	800
Property, buildings and equipment, net	$ 402,674	$ 379,012
Finite-Lived Intangible Assets, Amortization Expense	92,900	119,600	$ 66,500
Restricted Cash	$ 21,200	$ 11,700
Leasehold Improvements
Property, Plant and Equipment, Estimated Useful Lives	five to forty years
Furniture and Fixtures [Member]
Property, Plant and Equipment, Estimated Useful Lives	two to ten years
Software and Software Development Costs [Member]
Property, Plant and Equipment, Estimated Useful Lives	three to seven years
Land, Buildings and Improvements
Property, buildings and equipment, net	$ 131,500
Minimum
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	2 years
Maximum
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	20 years

REVENUE (Details) - USD ($) $ in Thousands	12 Months Ended
REVENUE (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Net sales	$ 21,420,116	$ 18,217,512	$ 12,325,995
Selling, general and administrative expense	3,044,223	2,791,641	1,859,028
Contract with Customer, Asset, before Allowance for Credit Loss	27,500	33,400
Deferred Revenue	99,600	35,500
EES
Disaggregation of Revenue [Line Items]
Net sales	8,823,331	7,621,263	5,479,760
CSS
Disaggregation of Revenue [Line Items]
Net sales	6,401,468	5,715,238	3,323,264
UBS
Disaggregation of Revenue [Line Items]
Net sales	6,195,317	4,881,011	3,522,971
UNITED STATES
Disaggregation of Revenue [Line Items]
Net sales	15,857,319	13,157,866	9,110,453
Canada
Disaggregation of Revenue [Line Items]
Net sales	3,021,369	2,747,187	1,892,321
Other International
Disaggregation of Revenue [Line Items]
Net sales	2,541,428	2,312,459	1,323,221
Shipping and Handling [Member]
Disaggregation of Revenue [Line Items]
Selling, general and administrative expense	$ 302,300	$ 248,300	$ 149,300

REVENUE Variable Consideration (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue, Information Used to Assess Variable Consideration Constraint	417.1 million	360.6 million	269.5 million
Contract with Customer, Refund Liability	$ 46,500	$ 38,800
Prior Period Reclassification Adjustment		$ (72,800)

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative, Notional Amount	$ 172.8	$ 188.6
Senior Notes [Member]
Fair Value Disclosure, Asset and Liability, Not Measured at Fair Value [Line Items]
Long-term debt	2,881.2	2,880.7
Long-term Debt, Fair Value	$ 2,929.5	$ 3,118.0

- Definition

Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

GOODWILL AND INTANGIBLE ASSETS - TEXTUALS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Assets, Amortization Expense	$ 92.9	$ 119.6	$ 66.5

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF GOODWILL (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Beginning balance January 1	$ 3,208,333	$ 3,187,169
Ending balance December 31	3,240,931	3,208,333
Goodwill, Acquired During Period	97,426	13,942
Goodwill, Foreign Currency Translation Gain (Loss)	(64,828)	7,222
EES
Goodwill [Roll Forward]
Beginning balance January 1	860,958	853,456
Ending balance December 31	825,499	860,958
Goodwill, Acquired During Period	0	1,124
Goodwill, Foreign Currency Translation Gain (Loss)	(35,459)	6,378
UBS
Goodwill [Roll Forward]
Beginning balance January 1	1,225,663	1,218,213
Ending balance December 31	1,206,535	1,225,663
Goodwill, Acquired During Period	0	4,215
Goodwill, Foreign Currency Translation Gain (Loss)	(19,128)	3,235
CSS
Goodwill [Roll Forward]
Beginning balance January 1	1,121,712	1,115,500
Ending balance December 31	1,208,897	1,121,712
Goodwill, Acquired During Period	97,426	8,603
Goodwill, Foreign Currency Translation Gain (Loss)	$ (10,241)	$ (2,391)

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF INTANGIBLE ASSETS BY MAJOR CLASS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Accumulated Amortization	$ (409,429)	$ (354,445)
Intangible Assets Gross Excluding Goodwill	2,352,829	2,298,586
Intangible Assets, Net (Excluding Goodwill)	1,943,400	1,944,141
Finite-Lived Intangible Assets, Amortization Expense	92,900	119,600	$ 66,500
Trademarks
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	15,543	38,758
Finite-Lived Intangible Assets, Accumulated Amortization	(7,396)	(20,058)
Finite-Lived Intangible Assets, Net	8,147	18,700
Customer relationships
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	1,515,994	1,431,251
Finite-Lived Intangible Assets, Accumulated Amortization	(377,645)	(308,180)
Finite-Lived Intangible Assets, Net	1,138,349	1,123,071
Distribution agreements
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	29,212	29,212
Finite-Lived Intangible Assets, Accumulated Amortization	(24,388)	(22,714)
Finite-Lived Intangible Assets, Net	4,824	6,498
Non-compete agreements
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	0	4,300
Finite-Lived Intangible Assets, Accumulated Amortization	0	(3,493)
Finite-Lived Intangible Assets, Net	0	807
Trademarks
Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets, Gross	$ 792,080	$ 795,065
Minimum
Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	2 years
Minimum \| Trademarks
Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	5 years
Minimum \| Customer relationships
Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
Minimum \| Distribution agreements
Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	15 years
Maximum
Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	20 years
Maximum \| Trademarks
Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	12 years
Maximum \| Customer relationships
Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	20 years
Maximum \| Distribution agreements
Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	19 years
Maximum \| Non-compete agreements
Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	2 years

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF EXPECTED AMORTIZATION EXPENSE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets, Future Amortization Expense [Abstract]
2021	$ 88,498
2022	86,088
2023	83,015
2024	77,663
2025	74,769
Thereafter	741,287
Finite-Lived Intangible Assets, Amortization Expense	$ 92,900	$ 119,600	$ 66,500

ACQUISITIONS (Details)	12 Months Ended
ACQUISITIONS (Details)	Dec. 31, 2022 USD ($) numberOfCities countries $ / shares shares	Dec. 31, 2020 USD ($) shares	Nov. 01, 2022 USD ($)	Dec. 31, 2021 shares	Jun. 22, 2021 USD ($)	Jun. 22, 2020 USD ($) $ / shares shares	Dec. 31, 2019 shares
Business Acquisition [Line Items]
Preferred stock, shares issued \| shares	21,612	21,612		21,612			0
Preferred stock, par value \| $ / shares	$ 0.01
Number of Cities in which an Entity Operates \| numberOfCities	300
Anixter International [Member]
Business Acquisition [Line Items]
Business Acquisition, Effective Date of Acquisition	Jun. 22, 2020
Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period	$ 8,000,000,000
Common stock, shares issued \| shares						0.2397
Preferred stock, shares issued \| shares						0.6356
Common Stock						$ 0.01
Preferred Stock, Dividend Rate, Percentage	10.625%
Preferred stock, par value \| $ / shares						$ 25,000
Business Acquisition, Description of Acquired Entity	Anixter was a leading distributor of network and security solutions, electrical and electronic solutions, and utility power solutions with locations in over 300 cities across approximately 50 countries, and 2019 annual sales of more than $8 billion.
Business Combination, Reason for Business Combination	The Merger brought together two companies with highly compatible capabilities and characteristics. The combination of Wesco and Anixter created an enterprise with scale and has afforded the Company the opportunity to digitalize its business and expand its services portfolio and supply chain offerings.
Additional countries (in countries) \| countries	50
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual		$ 4,500,000,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual		180,000,000
Business Acquisition, Transaction Costs		$ 132,200,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets					$ 139,847,000	$ 114,258,000
Anixter International [Member] \| Customer-Related Intangible Assets
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	19 years
Anixter International [Member] \| Cash [Member]
Business Acquisition [Line Items]
Business Acquisition, Share Price \| $ / shares						$ 72.82
Rahi Systems
Business Acquisition [Line Items]
Business Acquisition, Effective Date of Acquisition	Nov. 01, 2022
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	$ 111,500,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets			$ 41,140,000
Rahi Systems \| Customer-Related Intangible Assets
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	17 years

SCHEDULE OF CONSIDERATION TRANSFERRED (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired	$ 186,787	$ 0	$ 3,707,575
Anixter International [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	3,811,038
Payment to Acquire Business, Fair Value of Cash Consideration	2,563,385
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	887,298
Payment for Debt Extinguishment or Debt Prepayment Cost	1,247,653
Business Combination, Consideration Transferred	4,698,336
Cash Acquired from Acquisition	103,463
Payments to Acquire Businesses, Net of Cash Acquired	3,707,575
Anixter International [Member] \| Common Stock
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	2,476,010
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	313,512
Anixter International [Member] \| Restricted Stock
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	87,375
Anixter International [Member] \| Preferred Stock
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	573,786
Rahi Systems
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	255,416
Payment to Acquire Business, Fair Value of Cash Consideration	242,851
Payment for Debt Extinguishment or Debt Prepayment Cost	12,565
Business Combination, Consideration Transferred	255,416
Cash Acquired from Acquisition	68,629
Payments to Acquire Businesses, Net of Cash Acquired	186,787
Business Combination, Price of Acquisition, Expected	217,000
Business Combination, Consideration Transferred, Other	$ 25,851

SCHEDULE OF ASSUMED ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jun. 22, 2021	Nov. 01, 2022	Dec. 31, 2021	Dec. 31, 2020	Jun. 22, 2020
Business Acquisition [Line Items]
Goodwill	$ 3,240,931			$ 3,208,333	$ 3,187,169
Business Combination, Goodwill Recognized, Description	During the second quarter of 2021, the Company finalized its allocation of the purchase consideration to the respective fair values of assets acquired and liabilities assumed in the acquisition of Anixter. As the Company obtained additional information during the measurement period, it recorded adjustments to its preliminary estimates of fair value, which were as of June 30, 2020. As presented in the table below, the net impact of these measurement period adjustments was an increase to goodwill of $16.4 million.
Anixter International [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents		$ 103,463				$ 103,463
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables		1,300,966				1,309,894
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other		116,386				116,386
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Inventory		(14,906)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory		1,409,862				1,424,768
BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherCurrentAssets		14,202
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment		(3,792)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets		67,664				53,462
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		211,721				215,513
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Operating Lease Assets		18,047
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Operating Lease Assets		280,285				262,238
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles		5,365
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		1,838,065				1,832,700
Goodwill, Purchase Accounting Adjustments		16,356
Goodwill		1,384,337				1,367,981
BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentsNoncurrentAssets		25,589
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets		139,847				114,258
BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentsAssets		51,933
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets		6,852,596				6,800,663
wcc:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAccountsPayable		(1,239)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable		918,924				920,163
Business Combination, Recongized Identifiable Assets Acquired and Liabilities Assumed, Accrued Payroll and Benefit Costs		69,480				69,480
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt		13,225				13,225
BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther		12,745
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other		234,319				221,574
BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesLongTermDebt		(205)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt		77,617				77,822
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Operating Lease Liabilities		17,017
Business Combination, Recognized Identifiable Asset Acquired and Liability Assumed, Lease Obligation		217,303				200,286
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Deferred Income Taxes		(15,111)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities		377,054				392,165
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Noncurrent Liabilities		38,726
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other		246,338				207,612
BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentsLiabilities		51,933
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		2,154,260				2,102,327
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net		4,698,336				$ 4,698,336
wcc:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAccountsReceivable		$ (8,928)
Rahi Systems
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents			$ 68,629
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables			52,594
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory			49,424
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill			105,750
Goodwill			97,426
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets			41,140
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets			414,963
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable			58,029
Business Combination, Recognized Identifiable Asset Acquired and Liability Assumed, Lease Obligation			20,078
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities			25,025
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other			56,415
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities			159,547
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net			$ 255,416

ANIXTER IDENTIFIABLE INTANGIBLES (Details) - Anixter International [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jun. 22, 2021	Jun. 22, 2020
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		$ 1,838,065	$ 1,832,700
Trademarks
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets		735,000
Customer-Related Intangible Assets
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		1,098,900
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	19 years
Noncompete Agreements [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 4,165
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	2 years

ACQUISITIONS - Anixter Pro Forma (Details) - Anixter International [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($)
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Net Income (Loss)	$ 119,839
Business Acquisition, Pro Forma Revenue	16,016,902
Revenue
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Revenue	$ 7,000

ACQUISITIONS AND DISPOSALS - Canadian Divestitures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Disposal Group, Revenue			$ 110,000
Proceeds from Divestiture of Businesses		$ 56,010
Gain (Loss) on Disposition of Business	$ 0	$ (8,927)	(19,816)
Anixter International [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Revenue			16,016,902
Business Acquisition, Pro Forma Net Income (Loss)			119,839
Business Acquisition, Transaction Costs			132,200
Anixter International [Member] \| Revenue
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Revenue			$ 7,000

ACQUISITIONS AND DISPOSALS- SYLVANIA (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired	$ 186,787	$ 0	$ 3,707,575

ASSET AND LIABILITIES HELD FOR SALE (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Revenue	$ 110,000

PROPERTY, BUILDINGS AND EQUIPMENT - SCHEDULE OF PROPERTY, BUILDINGS AND EQUIPMENT (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Accumulated depreciation and amortization	$ (425,782)	$ (365,345)
Property, buildings and equipment, net	402,674	379,012
Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, before Accumulated Amortization	104,100	6,100
Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, after Accumulated Amortization	39,600	2,000
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, gross	169,461	165,691
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, gross	304,650	281,864
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, gross	272,569	250,447
Depreciable [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, gross	746,680	698,002
Property, buildings and equipment, net	320,898	332,657
Land
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, gross	24,636	25,600
Construction in progress
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, gross	$ 57,140	$ 20,755

PROPERTY, BUILDINGS AND EQUIPMENT - PROPERTY, BUILDINGS AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 47,800	$ 51,400	$ 40,800
Capitalized software amortization	38,300	27,500	$ 14,300
Unamortized software cost	89,200	103,400
Property, Plant and Equipment [Line Items]
Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, before Accumulated Amortization	104,100	6,100
Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, after Accumulated Amortization	39,600	2,000
Finance Lease, Right-of-Use Asset, Accumulated Amortization	17,100	12,400
Finance Lease, Right-of-Use Asset, before Accumulated Amortization	38,800	31,900
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property, buildings and equipment, gross	$ 272,569	$ 250,447

LEASES (Details) - USD ($) $ in Millions	12 Months Ended
LEASES (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Operating Lease, Weighted Average Remaining Lease Term	6 years
Operating Lease, Weighted Average Discount Rate, Percent	4.00%	4.20%
Option to Extend Lessee's Operating Lease, Lease Payments	$ 17.5
Lessee, Operating Lease, Lease Not yet Commenced, Payments	$ 45.6
Lessee, Operating Lease, Lease Not yet Commenced, Description	These operating leases, which are not recorded in the Consolidated Balance Sheet as of December 31, 2022, will commence in 2023 with lease terms of 5 to 10 year

LEASES Supplemental balance sheet information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Operating Lease, Right-of-Use Asset	$ 625,082	$ 530,863
Operating Lease, Liability, Noncurrent	510,433	414,248
Operating Lease, Liability	$ 639,978	$ 544,129
Other Current Liabilities
Lessee, Lease, Description [Line Items]
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other Liabilities, Current	Other Liabilities, Current

LEASES Lease, Cost (Details) - USD ($) $ in Thousands	12 Months Ended
LEASES Lease, Cost (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
Operating Lease, Cost	$ 175,848	$ 169,892	$ 127,725
Short-term Lease, Cost	4,770	3,578	494
Variable Lease, Cost	45,742	49,464	36,230
Lease, Cost	$ 226,360	$ 222,934	$ 164,449

LEASES Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
Operating Lease, Payments	$ 171,702	$ 153,626	$ 117,106
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 267,093	$ 157,523	$ 121,207

LEASES Lessee, Operating Lease, Liability, Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Liability, Payments, Due Next Twelve Months	$ 158,550
Lessee, Operating Lease, Liability, Payments, Due Year Two	137,728
Lessee, Operating Lease, Liability, Payments, Due Year Three	106,522
Lessee, Operating Lease, Liability, Payments, Due Year Four	89,439
Lessee, Operating Lease, Liability, Payments, Due Year Five	66,835
Lessee, Operating Lease, Liability, Payments, Due after Year Five	170,921
Lessee, Operating Lease, Liability, Payments, Due	729,995
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(90,017)
Operating Lease, Liability	$ 639,978	$ 544,129

DEBT - SCHEDULE OF DEBT (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount	$ 6,844
Total debt	5,467,279	$ 4,772,597
Debt Instrument, Unamortized Premium	264	957
Debt Issuance Costs, Net	(51,099)	(62,484)
Less current and short-term portion	(70,471)	(9,528)
Total Long-term Debt, Excluding Current Maturities	$ 5,345,973	$ 4,701,542
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Total Long-term Debt, Excluding Current Maturities	Total Long-term Debt, Excluding Current Maturities
Foreign Line of Credit [Member]
Debt Instrument [Line Items]
Long-term debt	$ 7,088	$ 7,354
Accounts receivable securitization facility
Debt Instrument [Line Items]
Long-term debt	1,535,000	1,270,000
Revolving credit facility
Debt Instrument [Line Items]
Long-term debt	1,023,609	596,959
Senior Notes Due 2023
Debt Instrument [Line Items]
Long-term debt		58,636
Senior Notes Due 2025
Debt Instrument [Line Items]
Long-term debt		4,173
A7125 Senior Notes Due 2025
Debt Instrument [Line Items]
Long-term debt	1,500,000	1,500,000
A7250 Senior Notes Due 2028
Debt Instrument [Line Items]
Long-term debt	1,318,156	1,316,912
Debt Instrument, Unamortized Discount	$ 6,844	$ 8,088

DEBT (Details) - USD ($)	5 Months Ended		9 Months Ended	10 Months Ended	11 Months Ended	12 Months Ended								20 Months Ended	24 Months Ended
DEBT (Details) - USD ($)	Dec. 31, 2022	Aug. 01, 2022	Feb. 28, 2022	Dec. 31, 2022	May 31, 2021	Jun. 14, 2026	Jun. 14, 2025	Jun. 14, 2024	Jun. 14, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Feb. 28, 2022	Jun. 14, 2028	Aug. 02, 2022	Mar. 01, 2022	Jun. 01, 2021	Dec. 14, 2020	Jun. 22, 2020
Debt Instrument [Line Items]
Characteristics of Securitizations or Asset-backed Financing Arrangements that are Accounted for as Sale										Under the Receivables Facility, Wesco Distribution sells, on a continuous basis, an undivided interest in all domestic accounts receivable to Wesco Receivables, a wholly-owned special purpose entity (the “SPE”). The SPE sells, without recourse, a senior undivided interest in the receivables to financial institutions for cash while maintaining a subordinated undivided interest in the receivables, in the form of overcollateralization. Since Wesco maintains control of the transferred receivables, the transfers do not qualify for “sale” treatment. As a result, the transferred receivables remain on the Company's balance sheet, and Wesco recognizes the related secured borrowing. Wesco has agreed to continue servicing the receivables for the third-party conduits and financial institutions at market rates; accordingly, no servicing asset or liability has been recorded.
Accounts Receivable from Securitization	$ 1,535,000,000			$ 1,535,000,000						$ 1,535,000,000	$ 1,270,000,000
Percentage of principal amount of Senior Notes accelerated under default	0.25			0.25						0.25
Debt Issuance Costs, Net	(51,099,000)			(51,099,000)						(51,099,000)	$ (62,484,000)
Long-term Debt, Gross	$ 5,474,123,000			$ 5,474,123,000						$ 5,474,123,000
Foreign Line of Credit [Member]
Debt Instrument [Line Items]
Debt, Weighted Average Interest Rate	4.84%			4.84%						4.84%	3.35%
Long-term debt	$ 7,088,000			$ 7,088,000						$ 7,088,000	$ 7,354,000
Accounts Receivable Securitization Facility [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date											Jun. 22, 2023
Debt Instrument, Basis Spread on Variable Rate					1.20%								0.95%
Accounts Receivable Eligible for Securitization	$ 2,028,200,000			$ 2,028,200,000						$ 2,028,200,000	$ 1,728,100,000
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	5.20%			5.20%						5.20%
Line of Credit Facility, Opportunity to Increase Borrowing Capacity					$ 1,400,000,000
Debt Instrument, Unused Borrowing Capacity, Amount													$ 600,000,000							$ 1,025,000,000
Long-term debt	$ 1,535,000,000			$ 1,535,000,000						$ 1,535,000,000	$ 1,270,000,000
Debt Instrument, Interest Rate, Stated Percentage											0.50%
Commitment Fee										0.45%
5.50% Senior Notes due 2023 [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date										Mar. 01, 2023
Long-term debt	$ 58,636,000			$ 58,636,000						$ 58,636,000
Debt Instrument, Interest Rate, Stated Percentage	5.50%			5.50%						5.50%
Debt Instrument, Face Amount	$ 350,000,000			$ 350,000,000						$ 350,000,000
Senior Notes tender offer consideration per $1,000 principal amount	50.00			50.00						$ 50.00
6.00% Senior Notes due 2025 [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date										Dec. 01, 2025
Long-term debt	$ 4,173,000			$ 4,173,000						$ 4,173,000
Debt Instrument, Interest Rate, Stated Percentage	6.00%			6.00%						6.00%
Debt Instrument, Face Amount	$ 250,000,000			$ 250,000,000						$ 250,000,000
Senior Notes consent fee per $1,000 principal amount	2.50			2.50						2.50
Senior Notes tender offer consideration per $1,000 principal amount	1,012.5			1,012.5						$ 1,012.5
A7125 Senior Notes Due 2025
Debt Instrument [Line Items]
Debt Instrument, Maturity Date										Jun. 15, 2025
Debt Instrument, Issuance Date										Jun. 12, 2020
Long-term debt	$ 1,500,000,000			$ 1,500,000,000						$ 1,500,000,000	$ 1,500,000,000
Debt Instrument, Interest Rate, Stated Percentage	7.125%			7.125%						7.125%
Debt Instrument, Face Amount	$ 1,500,000,000			$ 1,500,000,000						$ 1,500,000,000
Discount percentage of par value	100.00%			100.00%						100.00%
Deferred Finance Costs, Gross	$ 33,100,000			$ 33,100,000						$ 33,100,000
A7125 Senior Notes Due 2025 \| Forecast [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed							100.00%	101.781%	103.563%
A7250 Senior Notes Due 2028
Debt Instrument [Line Items]
Debt Instrument, Maturity Date										Jun. 15, 2028
Debt Instrument, Issuance Date										Jun. 12, 2020
Long-term debt	$ 1,318,156,000			$ 1,318,156,000						$ 1,318,156,000	1,316,912,000
Debt Instrument, Interest Rate, Stated Percentage	7.25%			7.25%						7.25%
Debt Instrument, Face Amount	$ 1,325,000,000			$ 1,325,000,000						$ 1,325,000,000
Discount percentage of par value	99.244%			99.244%						99.244%
Deferred Finance Costs, Gross	$ 29,300,000			$ 29,300,000						$ 29,300,000
Debt Instrument, Redemption Price, Percentage										35.00%
Long-term Debt, Gross	1,325,000,000			$ 1,325,000,000						$ 1,325,000,000
A7250 Senior Notes Due 2028 \| Forecast [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed						101.208%	102.417%	103.625%							100.00%
Revolving credit facility
Debt Instrument [Line Items]
Debt Instrument, Maturity Date				Mar. 01, 2027										Jun. 22, 2025
Line of Credit Facility, Opportunity to Increase Borrowing Capacity				$ 650,000,000							400,000,000	$ 500,000,000
Debt Instrument, Unused Borrowing Capacity, Amount	1,725,000,000			1,725,000,000						$ 1,725,000,000						$ 1,525,000,000	$ 1,350,000,000		$ 1,200,000,000	$ 1,100,000,000
Debt Instrument, Interest Rate During Period										5.37%
Debt Instrument, Increase, Additional Borrowings										$ 3,990,000,000	2,353,400,000
Debt Instrument, Decrease, Repayments										3,557,100,000	2,006,400,000
Long-term debt	1,023,609,000			1,023,609,000						1,023,609,000	596,959,000
Line of Credit Facility, Remaining Borrowing Capacity	664,900,000			664,900,000						664,900,000	564,800,000
Canadian Dollar Sub-Facility Commitment	625,000,000			625,000,000						625,000,000	500,000,000					600,000,000	550,000,000
Limit on dividends	80,000,000			80,000,000						80,000,000	$ 50,000,000
Revolving credit facility \| Letter of Credit [Member]
Debt Instrument [Line Items]
Debt Instrument, Unused Borrowing Capacity, Amount	$ 175,000,000			175,000,000						$ 175,000,000
Accounts Receivable Securitization Facility Amended
Debt Instrument [Line Items]
Debt Instrument, Maturity Date										Mar. 01, 2025	Jun. 21, 2024
Debt Instrument, Basis Spread on Variable Rate	1.05%	1.10%	1.15%
Line of Credit Facility, Opportunity to Increase Borrowing Capacity			$ 1,500,000,000	1,750,000,000
Debt Instrument, Unused Borrowing Capacity, Amount	$ 1,625,000,000			1,625,000,000						$ 1,625,000,000						$ 1,525,000,000	$ 1,400,000,000	$ 1,300,000,000	$ 1,200,000,000
Debt Instrument, Interest Rate, Stated Percentage											0.00%
Minimum \| Foreign Line of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	600,000			600,000						600,000
Maximum \| Foreign Line of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 31,000,000			$ 31,000,000						$ 31,000,000
Prime Rate [Member] \| Minimum \| Revolving credit facility
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate										0.00%
Prime Rate [Member] \| Maximum \| Revolving credit facility
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate										0.50%
Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate \| Minimum \| Revolving credit facility
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate										1.00%
Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate \| Maximum \| Revolving credit facility
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate										1.50%

DEBT - SCHEDULE OF MATURITIES OF LONG-TERM DEBT (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
2021	$ 70,471
2022	4,936
2023	3,044,678
2024	3,351
2025	1,025,102
Thereafter	1,325,585
Total payments on debt	5,474,123
Debt discount on convertible debentures	(6,844)
Debt and Lease Obligation	$ 5,467,279	$ 4,772,597

STOCKHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	20,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01
Preferred stock, shares issued	21,612	21,612	21,612	0
Stock Repurchase Program, Authorized Amount	$ 1,000,000
Common Stock
Class of Stock [Line Items]
Common Stock, Shares Authorized	210,000,000	210,000,000
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Class B
Class of Stock [Line Items]
Common Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Series A Preferred Stock
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	25,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01
Preferred Stock, Dividend Payment Rate, Variable	10.325
Preferred Stock, Liquidation Preference Per Share	$ 25,000
Preferred Stock, Dividend Rate, Percentage	10.625%
Preferred stock, shares issued	21,612
Depositary Share [Member]
Class of Stock [Line Items]
Preferred stock, shares issued	21,611,534

INCOME TAXES - ADDITIONAL INFORMATION (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Loss Carryforwards [Line Items]
Amortization of intangible assets	$ 575,421	$ 549,536
Deferred Tax Assets, Tax Deferred Expense, Other	10,900	6,900
Deferred Tax Assets, Operating Loss Carryforwards	31,956	39,876
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	52,195	51,632
Deferred Tax Assets, Valuation Allowance	33,671	46,269
Unrecognized Tax Benefits	109,268	107,291	$ 68,075	$ 54
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	40,600	36,100	29,100
Decrease in Unrecognized Tax Benefits is Reasonably Possible	15,600
Interest related to uncertain tax positions	2,300	900	$ 300
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	9,600	6,400
Undistributed Earnings of Foreign Subsidiaries	1,865,400
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Foreign Subsidiaries	91,400
Unrecognized Tax Benefits, Income Tax Penalties Accrued	4,800	4,900
Tax Cuts and Jobs Act, Transition Tax for Accumulated Foreign Earnings, Liability	58,800
Deferred Tax Asset, Interest Carryforward	$ 4,763	11,163
Unrecognized Tax Benefits, Income Tax Penalties Expense		3,400
Income Tax Examination, Description	On October 22, 2021, one of the Company's Mexican affiliates received a tax assessment from the Mexican tax authorities in the amount of approximately $26.0 million related to its 2012 income tax return. This amount, updated for adjustments required under Mexican law, was approximately $29.8 million as of December 31, 2022. The Company believes the assessment is without merit and has filed an annulment lawsuit in the Mexican Federal Court of Administrative Justice. The Company expects to prevail in this litigation and, accordingly, has not recorded a reserve for this assessment in its consolidated financial statements.In July 2022, one of the Company's Canadian affiliates received tax assessments from the Canada Revenue Agency ("CRA") totaling approximately $11.0 million, including tax and interest, related to its 2012 through 2014 income tax returns. The Company believes these assessments are without merit and has filed objections with the Appeals Division of the CRA. The Company intends to avail itself of all available administrative and judicial remedies to overturn the assessments and expects to prevail. Therefore, the Company has not recorded a reserve for these assessments in its consolidated financial statements. The CRA continues to audit the 2015 and 2016 tax years of Wesco's Canadian affiliates and has made inquiries into their 2017 through 2019 income tax returns. The Company expects to eventually receive similar assessments for these tax years.
General Business Tax Credit Carryforward [Member]
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Valuation Allowance	$ 6,100	17,300
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards	4,400
Deferred Tax Asset, Interest Carryforward	4,800	6,400
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	6,500
Deferred Tax Asset, Interest Carryforward		4,700
Foreign Tax Authority
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	27,600	35,500
Operating Loss Carryforwards, Valuation Allowance	16,700	22,100
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	$ 52,200	$ 51,600

INCOME TAXES - SCHEDULE OF INCOME BEFORE INCOME TAX, DOMESTIC AND FOREIGN (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
United States	$ 859,351	$ 396,769	$ 26,031
Foreign	277,300	185,143	96,811
Income before income taxes	$ 1,136,651	$ 581,912	$ 122,842

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 20
-Section 25
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=126941158&loc=d3e41242-110953

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
-URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 235
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-URI https://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

+ Details

INCOME TAXES - SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current taxes
Federal	$ 166,126	$ 107,919	$ 25,605
State	42,982	30,206	11,322
Foreign	66,657	55,670	19,414
Total current	275,765	193,795	56,341
Deferred taxes
Federal	(7,535)	(62,302)	(17,913)
State	711	(12,327)	(7,264)
Foreign	5,588	(3,656)	(8,361)
Total deferred	(1,236)	(78,285)	(33,538)
Income tax expense	$ 274,529	$ 115,510	$ 22,803

INCOME TAXES - SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Federal statutory rate	21.00%	21.00%	21.00%
State taxes, net of federal tax benefit	3.10%	2.00%	1.40%
Effective Income Tax Rate Reconciliation, Deduction, Percent	(1.20%)	(3.20%)	(13.40%)
Unrecognized tax benefits	0.30%	2.50%	2.10%
Effective Income Tax Rate Reconciliation,Other Reconciling Items, Percent	0.30%	0.60%	5.70%
Foreign Income Tax Expense (Benefit), Continuing Operations	(0.90%)	(2.80%)	1.80%
Other	1.60%	(0.20%)	0.00%
Effective income tax rate	24.20%	19.90%	18.60%

INCOME TAXES - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred Tax Assets, Net [Abstract]
Accounts receivable	$ 20,958	$ 18,612
Deferred Tax Assets, Inventory	23,934	13,302
Deferred Tax Assets, Property, Plant and Equipment	0	0
Deferred Tax Assets, Property, Plant and Equipment	169,347	142,964
Deferred Tax Assets, Goodwill and Intangible Assets	0	0
Employee benefits	36,548	36,410
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-based Compensation Cost	14,090	12,281
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves	14,009	34,866
Deferred Tax Asset, Interest Carryforward	4,763	11,163
Tax loss carryforwards	31,956	39,876
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	52,195	51,632
Other	37,271	26,666
Deferred taxes, Assets	371,400	341,503
Deferred Tax Liabilities [Abstract]
Depreciation	46,882	45,397
Deferred Tax Liabilities, Leasing Arrangements	165,200	141,686
Amortization of intangible assets	575,421	549,536
Other	10,488	8,137
Deferred Tax Assets, Gross	405,071	387,772
Deferred Tax Assets, Valuation Allowance	(33,671)	(46,269)
Deferred Tax Liabilities, Gross	797,991	744,756
State and Local Jurisdiction [Member]
Deferred Tax Assets, Net [Abstract]
Deferred Tax Asset, Interest Carryforward	4,800	$ 6,400
Tax loss carryforwards	$ 4,400

INCOME TAXES - SCHEDULE OF INCOME TAX CONTINGENCIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Additions for tax positions of prior years	$ 871	$ 8,422	$ 0
Unrecognized Tax Benefits, Decrease Resulting from Foreign Currency Translation	2,558
Unrecognized Tax Benefits, Increase Resulting from Foreign Currency Translation		1,239	1,893
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance January 1	107,291	68,075	54
Additions based on tax positions related to the current year	14,403	39,841	14,009
Unrecognized Tax Benefits, Increase Resulting from Acquisition	5,544	0	68,048
Reductions for tax positions of prior years	(1,792)	(3,853)	(43)
Settlements	0	(118)	0
Lapse in statute of limitations	(14,491)	(3,837)	(15,886)
Unrecognized Tax Benefits, Increase Resulting from Foreign Currency Translation		1,239	1,893
Unrecognized Tax Benefits, Decrease Resulting from Foreign Currency Translation	(2,558)
Ending balance December 31	$ 109,268	$ 107,291	$ 68,075

EARNINGS PER SHARE - SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accelerated Share Repurchases [Line Items]
Payments for Repurchase of Common Stock	$ 11,069	$ 0	$ 0
Stock Repurchase Program, Authorized Amount	$ 1,000,000
Treasury Stock, Shares, Acquired	87,502
Preferred Stock Dividends, Income Statement Impact	$ 57,408	$ 57,408	$ 30,139
Weighted average common shares outstanding used in computing basic earnings per share	50,734,000	50,300,000	46,174,000
Common shares issuable upon exercise of dilutive stock options	1,661,000	1,730,000	451,000
Weighted average common shares outstanding and common share equivalents used in computing diluted earnings per share	52,395,000	52,030,000	46,625,000
Earnings Per Share attributable to WESCO International, Inc.
Basic	$ 15.83	$ 8.11	$ 1.53
Diluted	$ 15.33	$ 7.84	$ 1.51
Net Income (Loss) Available to Common Stockholders, Basic	$ 803,063	$ 407,974	$ 70,421
Net Income attributable to WESCO International, Inc.	$ 860,471	$ 465,382	$ 100,560
Treasury Stock, Common [Member]
Accelerated Share Repurchases [Line Items]
Treasury Stock, Shares, Acquired	87,502

EARNINGS PER SHARE (Details) - USD ($) $ in Thousands	12 Months Ended
EARNINGS PER SHARE (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Payments for Repurchase of Common Stock	$ 11,069	$ 0	$ 0
Treasury Stock, Shares, Acquired	87,502
Treasury Stock, Value, Acquired, Cost Method	$ 11,069
Treasury Stock, Value, Acquired, Cost Method	$ 11,069
Stock Appreciation Rights (SARs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share	87,490	0	1,800,000
Treasury Stock, Common [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Treasury Stock, Shares, Acquired	87,502
Treasury Stock, Value, Acquired, Cost Method	$ 11,100
Treasury Stock, Value, Acquired, Cost Method	$ 11,100

EMPLOYEE BENEFIT PLANS TEXTUALS (Details) $ in Thousands	12 Months Ended
EMPLOYEE BENEFIT PLANS TEXTUALS (Details) $ in Thousands	Dec. 31, 2022 USD ($) numberOfPlans	Dec. 31, 2021 USD ($) numberOfPlans	Dec. 31, 2020 USD ($)
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, cost recognized	$ 58,200	$ 54,700	$ 18,300
Defined Benefit Plan, Description	Wesco sponsors a contributory defined benefit plan covering substantially all Canadian employees of EECOL Electric Corp., a wholly-owned subsidiary of the Company (the “EECOL Plan”). The EECOL Plan provides retirement benefits based on earnings and credited service, and participants contribute 2% of their earnings to the EECOL Plan. Participants become 100% vested after two years of continuous service or, if earlier, at the participant's normal retirement age.
Defined Benefit Plan, Unfunded Plan	Wesco also sponsors a Supplemental Executive Retirement Plan for certain executives of EECOL Electric Corp. (the “EECOL SERP”), which provides additional pension benefits based on earnings and credited service. Effective January 1, 2013, the EECOL SERP was closed to new participants and existing participants became 100% vested. Participants of the EECOL SERP now contribute 4% of their earnings to the EECOL Plan.Anixter Inc. sponsors the Anixter Inc. Pension Plan, which was closed to entrants first hired or rehired on or after July 1, 2015, and various defined benefit pension plans covering employees of foreign subsidiaries in Canada and Europe (together with the EECOL Plan and the EECOL SERP, the “Foreign Plans”). The majority of the Company's defined benefit pension plans are non-contributory, and with the exception of the U.S. and Canada, cover substantially all full-time employees in their respective countries. Retirement benefits are provided based on compensation as defined in each of the plan agreements
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	4.60%	2.60%
Defined Benefit Plan, Benefit Obligation	$ 520,758	$ 725,879	819,339
DefinedBenefitPlanNumberOfPlansWithProjectedBenefitObligationsInExcessOfFairValueOfPlanAssets \| numberOfPlans	7	9
Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan Assets, Projected Benefit Obligation	$ 119,000	$ 214,500
Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan Assets, Plan Assets	91,000	167,400
Defined Benefit Plan, Plan Assets, Amount	$ 552,693	$ 752,512	721,005
DefinedBenefitPlanNumberOfPlansWithAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets \| numberOfPlans	7	9
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets, Accumulated Benefit Obligation	$ 113,700	$ 194,600
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets, Plan Assets	91,000	167,400
Service Cost	$ 8,317	15,173	10,792
Defined Benefit Plan Assets Actual Gain Loss	(25.10%)
Defined Benefit Plan, Expected Future Benefit Payment, Year One	$ 152,775
Increase (Decrease) in Other Operating Assets	153,166	56,274	(2,321)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Curtailment	$ 0	36,580	0
WESCO [Member]
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	50.00%
Defined contribution plan, maximum annual contribution per employee, percent	6.00%
Defined contribution plan, employer discretionary contribution amount		13,100	0
Anixter Employee Savings Plan [Member]
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	50.00%
Defined contribution plan, maximum annual contribution per employee, percent	5.00%
WESCO Deferred Compensation Plan
Schedule of Employee Benefit Plans [Line Items]
Deferred Compensation Liability, Classified, Noncurrent		20,900
AnixterDeferred Compensation Plan
Schedule of Employee Benefit Plans [Line Items]
Deferred Compensation Arrangement with Individual, Distribution Paid		42,800
Increase (Decrease) in Other Operating Assets		$ 39,700
Defined Contribution Pension Plan for Employees of Anixter Canada Inc.
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	6.00%
Defined contribution plan, maximum annual contribution per employee, percent	5.50%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	25.00%
Canadian Defined Contribution Plan Merger
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	50.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	4.00%
U.S. Defined Contribution Plan Merger
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	100.00%
Foreign Plan [Member]
Schedule of Employee Benefit Plans [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	4.80%	2.40%
Defined Benefit Plan, Benefit Obligation	$ 267,258	$ 424,096	486,855
Defined Benefit Plan, Plan Assets, Amount	267,574	381,781	365,718
Accumulated Benefit Obligation (ABO) at December 31	253,200	390,800
Service Cost	8,317	$ 12,140	9,029
Defined Benefit Plan, Estimated Future Employer Contributions in Next Fiscal Year	7,000
Defined Benefit Plan, Expected Future Benefit Payment, Year One	$ 9,580
United States
Schedule of Employee Benefit Plans [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	4.40%	2.90%
Defined Benefit Plan, Benefit Obligation	$ 253,500	$ 301,783	332,484
Defined Benefit Plan, Plan Assets, Amount	285,119	370,731	355,287
Accumulated Benefit Obligation (ABO) at December 31	253,500	301,800
Service Cost	0	3,033	1,763
Defined Benefit Plan, Expected Future Benefit Payment, Year One	$ 143,195
Minimum \| WESCO Distribution Canada Defined Contribution plan [Member]
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	3.00%
Defined Contribution Plan, Employer Matching Contribution greater than 20 years of service, Percent of Employees' Gross Pay	5.00%
Minimum \| Anixter Employee Savings Plan [Member]
Schedule of Employee Benefit Plans [Line Items]
Defined contribution discretionary contribution percentage	2.00%
Minimum \| Defined Contribution Pension Plan for Employees of Anixter Canada Inc.
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	3.00%
Minimum \| Canadian Defined Contribution Plan Merger
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	3.00%
Minimum \| U.S. Defined Contribution Plan Merger
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	3.00%
Maximum \| WESCO Distribution Canada Defined Contribution plan [Member]
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	5.00%
Defined Contribution Plan, Employer Matching Contribution greater than 20 years of service, Percent of Employees' Gross Pay	7.00%
Maximum \| Anixter Employee Savings Plan [Member]
Schedule of Employee Benefit Plans [Line Items]
Defined contribution discretionary contribution percentage	2.50%
Maximum \| Defined Contribution Pension Plan for Employees of Anixter Canada Inc.
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	4.00%
Maximum \| Canadian Defined Contribution Plan Merger
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	5.00%
Maximum \| U.S. Defined Contribution Plan Merger
Schedule of Employee Benefit Plans [Line Items]
Defined contribution plan, employer matching contribution, percent	4.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%
Pension Plan [Member]
Schedule of Employee Benefit Plans [Line Items]
Other Nonoperating Gains (Losses)	$ (14,800)	$ (53,200)	$ (8,200)
WESCO Deferred Compensation Plan
Schedule of Employee Benefit Plans [Line Items]
Deferred Compensation Liability, Classified, Noncurrent	$ 20,300

EMPLOYEE BENEFIT PLANS Benefit Obligations, Plan Assets, and Funded Status (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure
Defined Benefit Plan, Benefit Obligation	$ 520,758	$ 725,879	$ 819,339
Service Cost	8,317	15,173	10,792
Interest cost	18,199	18,020
Participant contributions	881	846
Actuarial (gain) loss	(181,009)	(46,132)
Defined Benefit Plan, Benefit Obligation, Benefits Paid	(20,975)	(20,331)
DefinedBenefitPlanBenefitsPaidFromCompanyAssets	(454)	(988)
Curtailment	0	(36,580)
Plan Amendment	(26)	(104)
Settlement	(241)	(18,108)
Foreign Currency Translation Gain (Loss)	(29,813)	(5,256)
Defined Benefit Plan, Plan Assets, Amount	552,693	752,512	721,005
Actual return on plan assets	(163,510)	44,093
Participant contributi	881	846
Company contributions	11,254	28,129
Defined Benefit Plan, Plan Assets, Benefits Paid	(20,975)	(20,331)
Settlement	(241)	(18,107)
Foreign Currency Translation Gain (Loss)	(27,228)	(3,123)
Funded status	31,935	26,633
Assets for Plan Benefits, Defined Benefit Plan	59,969	73,766
Current liabilities	(406)	(437)
Non-current liabilities	$ (27,628)	$ (46,696)
Discount rate	4.60%	2.60%
Average salary increases	3.40%	3.40%
United States
Defined Benefit Plan Disclosure
Defined Benefit Plan, Benefit Obligation	$ 253,500	$ 301,783	332,484
Service Cost	0	3,033	1,763
Interest cost	8,696	8,219
Participant contributions	0	0
Actuarial (gain) loss	(47,137)	(10,649)
Defined Benefit Plan, Benefit Obligation, Benefits Paid	(9,842)	(8,988)
DefinedBenefitPlanBenefitsPaidFromCompanyAssets	0	(527)
Curtailment	0	(3,900)
Plan Amendment	0	0
Settlement	0	(17,889)
Foreign Currency Translation Gain (Loss)	0	0
Defined Benefit Plan, Plan Assets, Amount	285,119	370,731	355,287
Actual return on plan assets	(75,770)	24,432
Participant contributi	0	0
Company contributions	0	17,889
Defined Benefit Plan, Plan Assets, Benefits Paid	(9,842)	(8,988)
Settlement	0	(17,889)
Foreign Currency Translation Gain (Loss)	0	0
Funded status	31,619	68,948
Assets for Plan Benefits, Defined Benefit Plan	31,619	68,948
Current liabilities	0	0
Non-current liabilities	$ 0	$ 0
Discount rate	4.40%	2.90%
Average salary increases	0.00%	0.00%
Foreign Plan [Member]
Defined Benefit Plan Disclosure
Defined Benefit Plan, Benefit Obligation	$ 267,258	$ 424,096	486,855
Service Cost	8,317	12,140	9,029
Interest cost	9,503	9,801
Participant contributions	881	846
Actuarial (gain) loss	(133,872)	(35,483)
Defined Benefit Plan, Benefit Obligation, Benefits Paid	(11,133)	(11,343)
DefinedBenefitPlanBenefitsPaidFromCompanyAssets	(454)	(461)
Curtailment	0	(32,680)
Plan Amendment	(26)	(104)
Settlement	(241)	(219)
Foreign Currency Translation Gain (Loss)	(29,813)	(5,256)
Defined Benefit Plan, Plan Assets, Amount	267,574	381,781	$ 365,718
Actual return on plan assets	(87,740)	19,661
Participant contributi	881	846
Company contributions	11,254	10,240
Defined Benefit Plan, Plan Assets, Benefits Paid	(11,133)	(11,343)
Settlement	(241)	(218)
Foreign Currency Translation Gain (Loss)	(27,228)	(3,123)
Funded status	316	(42,315)
Assets for Plan Benefits, Defined Benefit Plan	28,350	4,818
Current liabilities	(406)	(437)
Non-current liabilities	$ (27,628)	$ (46,696)
Discount rate	4.80%	2.40%
Average salary increases	3.40%	3.40%

EMPLOYEE BENEFIT PLANS Pension Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure
Service Cost	$ 8,317	$ 15,173	$ 10,792
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) Excluding Service Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Immediate Recognition of Actuarial Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Curtailment Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Settlement Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Total net periodic pension (benefit) cost	$ (6,514)	$ (37,997)	$ 2,543
United States
Defined Benefit Plan Disclosure
Service Cost	$ 0	$ 3,033	$ 1,763
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) Excluding Service Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Immediate Recognition of Actuarial Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Curtailment Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Settlement Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Total net periodic pension (benefit) cost	$ (5,698)	$ (9,455)	$ (1,845)
Foreign Plan [Member]
Defined Benefit Plan Disclosure
Service Cost	$ 8,317	$ 12,140	$ 9,029
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) Excluding Service Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Immediate Recognition of Actuarial Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Curtailment Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Settlement Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Total net periodic pension (benefit) cost	$ (816)	$ (28,542)	$ 4,388

EMPLOYEE BENEFIT PLANS Assumptions (Details)	12 Months Ended
EMPLOYEE BENEFIT PLANS Assumptions (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount Rate	2.60%	2.30%	2.50%
Expected Long-term Rate of Return on Plan Assets	4.60%	5.10%	5.30%
Rate of Compensation Increase	3.40%	3.40%	3.50%
Foreign Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount Rate	2.40%	2.00%	2.20%
Expected Long-term Rate of Return on Plan Assets	5.00%	4.90%	5.20%
Rate of Compensation Increase	3.40%	3.20%	3.40%
United States
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount Rate	2.90%	2.60%	2.90%
Expected Long-term Rate of Return on Plan Assets	4.30%	5.30%	5.50%
Rate of Compensation Increase	0.00%	3.80%	3.80%

EMPLOYEE BENEFIT PLANS - AOCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Postemployment Benefits [Abstract]
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, before Tax	$ (40,633)	$ (58,788)	$ (3,062)
Prior Service Cost (Credit), before Tax	(13)	(100)
Actuarial (Gain) Loss Arising During Period, before Tax	$ 14,494	$ (93,064)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Immediate Recognition of Actuarial Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Curtailment	$ 0	$ 36,580
Settlement	148	(231)
Foreign currency translation Gain Loss	2,637	1,179
Prior Service Cost (Credit), before Tax	(150)	(137)
Actuarial (Gain) Loss, before Tax	(40,483)	(58,651)
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, Tax	10,193	13,605
Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax	$ (30,440)	$ (45,183)

EMPLOYEE BENEFIT PLANS Benefit payments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure
Defined Benefit Plan, Expected Future Benefit Payment, Year One	$ 152,775
Defined Benefit Plan, Expected Future Benefit Payment, Year Two	130,181
Defined Benefit Plan, Expected Future Benefit Payment, Year Three	9,927
Defined Benefit Plan, Expected Future Benefit Payment, Year Four	10,493
Defined Benefit Plan, Expected Future Benefit Payment, Year Five	11,941
Defined Benefit Plan, Expected Future Benefit Payment, after Year Five for Next Five Years	86,586
Defined Benefit Plan, Plan Assets, Payment for Settlement	241	$ 18,107
Supplemental Employee Retirement Plan [Member]
Defined Benefit Plan Disclosure
Defined Benefit Plan, Plan Assets, Payment for Settlement	17,900
United States
Defined Benefit Plan Disclosure
Defined Benefit Plan, Expected Future Benefit Payment, Year One	143,195
Defined Benefit Plan, Expected Future Benefit Payment, Year Two	120,735
Defined Benefit Plan, Expected Future Benefit Payment, Year Three	0
Defined Benefit Plan, Expected Future Benefit Payment, Year Four	0
Defined Benefit Plan, Expected Future Benefit Payment, Year Five	0
Defined Benefit Plan, Expected Future Benefit Payment, after Year Five for Next Five Years	0
Defined Benefit Plan, Plan Assets, Payment for Settlement	0	17,889
Foreign Plan [Member]
Defined Benefit Plan Disclosure
Defined Benefit Plan, Expected Future Benefit Payment, Year One	9,580
Defined Benefit Plan, Expected Future Benefit Payment, Year Two	9,446
Defined Benefit Plan, Expected Future Benefit Payment, Year Three	9,927
Defined Benefit Plan, Expected Future Benefit Payment, Year Four	10,493
Defined Benefit Plan, Expected Future Benefit Payment, Year Five	11,941
Defined Benefit Plan, Expected Future Benefit Payment, after Year Five for Next Five Years	86,586
Defined Benefit Plan, Plan Assets, Payment for Settlement	$ 241	$ 218

EMPLOYEE BENEFIT PLANS - Other Benefits (Details) - Phantom Share Units (PSUs) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure
Other Deferred Compensation Arrangements, Liability, Classified, Noncurrent	$ 8,100	$ 22,700
Share-based Payment Arrangement, Expense	2,600	13,600	$ 9,200
Deferred Compensation Cash-based Arrangements, Liability, Current		10,900
Deferred Compensation Cash-based Arrangements, Liability, Current and Noncurrent	$ 8,000	17,300
Deferred Compensation Cash-based Arrangements, Liability, Classified, Noncurrent		$ 6,400
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years

STOCK-BASED COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Increase to Number of Shares Authorized to be Issued				2,150,000
Stock-based compensation expense				$ 46,401	$ 30,821	$ 19,279
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value				$ 68,300	69,700	8,800
Common Stock, Capital Shares Reserved for Future Issuance				1,992,652
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized				$ 51,800
Share-based Payment Arrangement, Expense, Tax Benefit				$ 15,800	$ 16,800	$ 2,000
Risk free interest rate				2.00%	0.80%	1.40%
Expected life (in years)				7 years	7 years	5 years
Expected volatility				43.00%	41.00%	30.00%
Share-Based Payment Arrangement, Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross				92,799	0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 57.15
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted				0	139,592	262,091
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 33.19	$ 13.86
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number				774,233	974,162	921,495	363,729
Granted				234,800	314,480	656,717
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 122.13	$ 77.81	$ 37.44
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number				335,329	380,819	305,269	195,305
Granted				83,991	122,812	158,756
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 122.09	$ 76.76	$ 49.56
Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				30.00%
Share-based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				30.00%
Share-based Payment Arrangement, Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				40.00%
Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense				$ 46,400	$ 30,800	$ 19,300
Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 2,200	$ 16,800	$ 32,800

STOCK-BASED COMPENSATION - SCHEDULE OF SHARE-BASED COMPENSATION, STOCK OPTIONS AND STOCK APPRECIATION RIGHTS AWARD ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangements By Share Based Payment Award, Options and Stock Appreciation Rights Outstanding [Roll Forward]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 61.90	$ 60.70	$ 47.11
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number	879
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	335,329	380,819	305,269	195,305
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 122.09	$ 76.76	$ 49.56
Share Based Compensation Arrangements By Share Based Payment Award, Options and Stock Appreciation Rights Outstanding [Roll Forward]
Stock-settled appreciation rights granted	83,991	122,812	158,756
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 33.19	$ 13.86
Share Based Compensation Arrangements By Share Based Payment Award, Options and Stock Appreciation Rights Outstanding [Roll Forward]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised	113,382	916,906	391,339
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Forfeitures	8,891	13,854	46,245
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 73.35	$ 54.42	$ 65.93
Weighted Average Remaining Contractual Term, Outstanding	5 years 2 months 12 days
Weighted Average Remaining Contractual Term, Exercisable	4 years 10 months 24 days
Aggregate Intrinsic Value, Outstanding	$ 78,850
Aggregate Intrinsic Value, Exercisable	$ 68,567
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number	1,083,320	1,001,708	1,630,891
Stock-settled appreciation rights granted	0	139,592	262,091
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 61.91	$ 62.79	$ 62.72
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 62.02	$ 62.09	$ 60.48	$ 59.72
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	1,248,115	1,370,388	2,161,556	2,337,049
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0	$ 77.05	$ 48.32
Share-Based Payment Arrangement, Option
Share Based Compensation Arrangements By Share Based Payment Award, Options and Stock Appreciation Rights Outstanding [Roll Forward]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 122.09
Weighted Average Remaining Contractual Term, Exercisable	7 months 6 days
Aggregate Intrinsic Value, Exercisable	$ 3
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 122.09
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	121.55	$ 0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 121.58
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	87,347	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	92,799	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period	(5,452)
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	9 years 1 month 6 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value	$ 319

STOCK-BASED COMPENSATION - SUMMARY OF RESTRICTED STOCK UNITS AND PERFORMANCE-BASED AWARDS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, Shares	335,329	380,819	305,269	195,305
Granted	83,991	122,812	158,756
Vested in Period	(115,394)	(22,371)	(25,909)
Unvested, Weighted Average Fair Value	$ 75.26	$ 59.23	$ 52.61	$ 60.24
Granted, Weighted Average Fair Value	122.09	76.76	49.56
Vested in Period, Weighted Average Fair Value	$ 54.64	$ 62.80	$ 78.04
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(14,087)	(24,891)	(22,883)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 60.75	$ 61.26	$ 69.39
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, Shares	774,233	974,162	921,495	363,729
Granted	234,800	314,480	656,717
Vested in Period	(393,194)	(232,152)	(83,253)
Unvested, Weighted Average Fair Value	$ 73.79	$ 53.48	$ 43.15	$ 60.00
Granted, Weighted Average Fair Value	122.13	77.81	37.44
Vested in Period, Weighted Average Fair Value	$ 53.13	$ 44.10	$ 69.17
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(41,535)	(29,661)	(15,698)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 66.30	$ 63.86	$ 56.79

STOCK-BASED COMPENSATION - SCHEDULE OF SHARE-BASED PAYMENT AWARDS, VALUATION ASSUMPTIONS (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	2.00%	0.80%	1.40%
Expected life (in years)	7 years	7 years	5 years
Expected volatility	43.00%	41.00%	30.00%
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-settled appreciation rights granted	0	139,592	262,091

STOCK-BASED COMPENSATION - SCHEDULE OF SHARE-BASED PAYMENT AWARD, PERFORMANCE-BASED AWARDS, VALUATION ASSUMPTIONS (Details)	12 Months Ended
	Dec. 31, 2022 Rate	Dec. 31, 2021 Rate	Dec. 31, 2020 Rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
WESCO expected volatility	43.00%	41.00%	30.00%
Risk-free interest rate	2.00%	0.80%	1.40%

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Dec. 31, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Letters of Credit Outstanding, Amount	$ 53.1

BUSINESS SEGMENTS (Details) $ in Thousands	12 Months Ended
BUSINESS SEGMENTS (Details) $ in Thousands	Dec. 31, 2022 USD ($) Employees countries segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Segment Reporting [Abstract]
Net sales	$ 21,420,116	$ 18,217,512	$ 12,325,995
Operating Income (Loss)	1,438,085	801,873	347,038
Segment Reporting Information [Line Items]
Net sales	21,420,116	18,217,512	12,325,995
Operating Income (Loss)	1,438,085	801,873	347,038
Adjusted EBITDA	$ 1,725,582	$ 1,175,683	$ 660,317
Adjusted EBITDA Margin Percentage	8.10%	6.50%	5.40%
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Curtailment Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other, net	Other, net	Other, net
Depreciation and amortization	$ 179,014	$ 198,554	$ 121,600
Other, net	7,014	(48,112)	(2,395)
Stock-based compensation expense (EBITDA)	41,037	25,699	16,714
Stock-based compensation expense	46,401	30,821	19,279
Business Combination, Integration Related Costs	67,446	158,484	132,236
Merger-related Inventory Fair Value Adjustments		(8,927)	43,693
Segment Reporting Information Out-of-period Adjustment			18,852
Gain (Loss) on Disposition of Assets			(19,816)
Gain (Loss) on Disposition of Business	0	(8,927)	(19,816)
Payments for (Proceeds from) Productive Assets	99,412	54,746	56,671
Net Income (Loss) Available to Common Stockholders, Basic	803,063	407,974	70,421
Net loss attributable to noncontrolling interest	1,651	1,020	(521)
Preferred Stock Dividends, Income Statement Impact	57,408	57,408	30,139
Income Tax Expense (Benefit)	274,529	115,510	22,803
Interest expense, net	294,420	268,073	226,591
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 14,811,686	12,617,699
Number of Reportable Segments \| segment	3
EES
Segment Reporting [Abstract]
Net sales	$ 8,823,331	7,621,263	5,479,760
Segment Reporting Information [Line Items]
Net sales	8,823,331	7,621,263	5,479,760
Adjusted EBITDA	$ 851,266	$ 604,461	$ 308,327
Adjusted EBITDA Margin Percentage	9.60%	7.90%	5.60%
Depreciation and amortization	$ 42,621	$ 55,998	$ 35,811
Other, net	2,022	1,872	1,780
Stock-based compensation expense (EBITDA)	9,226	6,404	4,080
Business Combination, Integration Related Costs	0	0	0
Merger-related Inventory Fair Value Adjustments		0	15,411
Segment Reporting Information Out-of-period Adjustment			12,634
Gain (Loss) on Disposition of Assets			(19,816)
Payments for (Proceeds from) Productive Assets	9,065	4,469	7,081
Net Income (Loss) Available to Common Stockholders, Basic	801,283	543,633	262,829
Net loss attributable to noncontrolling interest	158	298	(842)
Preferred Stock Dividends, Income Statement Impact	0	0	0
Income Tax Expense (Benefit)	$ 0	0	0
Entity Number of Employees \| Employees	7,000
Additional countries (in countries) \| countries	50
Interest expense, net	$ 0	0	0
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	4,480,336	4,098,335
CSS
Segment Reporting [Abstract]
Net sales	6,401,468	5,715,238	3,323,264
Segment Reporting Information [Line Items]
Net sales	6,401,468	5,715,238	3,323,264
Adjusted EBITDA	$ 599,000	$ 480,820	$ 280,656
Adjusted EBITDA Margin Percentage	9.40%	8.40%	8.40%
Depreciation and amortization	$ 68,448	$ 82,870	$ 37,765
Other, net	1,292	(1,312)	48
Stock-based compensation expense (EBITDA)	4,859	2,607	1,403
Business Combination, Integration Related Costs	0	0	0
Merger-related Inventory Fair Value Adjustments		0	22,000
Segment Reporting Information Out-of-period Adjustment			2,325
Gain (Loss) on Disposition of Assets			0
Payments for (Proceeds from) Productive Assets	4,793	3,197	1,495
Net Income (Loss) Available to Common Stockholders, Basic	526,985	394,031	217,211
Net loss attributable to noncontrolling interest	0	0	0
Preferred Stock Dividends, Income Statement Impact	0	0	0
Income Tax Expense (Benefit)	$ 0	0	0
Entity Number of Employees \| Employees	4,600
Additional countries (in countries) \| countries	50
Interest expense, net	$ 0	0	0
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	5,503,971	4,601,132
UBS
Segment Reporting [Abstract]
Net sales	6,195,317	4,881,011	3,522,971
Segment Reporting Information [Line Items]
Net sales	6,195,317	4,881,011	3,522,971
Adjusted EBITDA	$ 677,255	$ 428,367	$ 265,593
Adjusted EBITDA Margin Percentage	10.90%	8.80%	7.50%
Depreciation and amortization	$ 23,251	$ 22,447	$ 22,380
Other, net	(1,992)	(42)	(24)
Stock-based compensation expense (EBITDA)	3,534	2,107	1,336
Business Combination, Integration Related Costs	0	0	0
Merger-related Inventory Fair Value Adjustments		(8,927)	6,282
Segment Reporting Information Out-of-period Adjustment			3,893
Gain (Loss) on Disposition of Assets			0
Payments for (Proceeds from) Productive Assets	9,193	5,207	12,834
Net Income (Loss) Available to Common Stockholders, Basic	648,478	412,698	231,678
Net loss attributable to noncontrolling interest	0	0	0
Preferred Stock Dividends, Income Statement Impact	0	0	0
Income Tax Expense (Benefit)	$ 0	0	0
Entity Number of Employees \| Employees	2,700
Interest expense, net	$ 0	0	0
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	3,827,439	3,266,231
Corporate Segment
Segment Reporting [Abstract]
Net sales	0	0	0
Segment Reporting Information [Line Items]
Net sales	0	0	0
Adjusted EBITDA	(401,939)	(337,965)	(194,259)
Merger-related Stock-based compensation expense	(5,400)	(5,100)	(2,600)
Depreciation and amortization	44,694	37,239	25,644
Other, net	(8,336)	47,594	591
Stock-based compensation expense (EBITDA)	23,418	14,581	9,895
Business Combination, Integration Related Costs	67,446	158,484	132,236
Merger-related Inventory Fair Value Adjustments		0	0
Segment Reporting Information Out-of-period Adjustment			0
Gain (Loss) on Disposition of Assets			0
Payments for (Proceeds from) Productive Assets	76,361	41,873	35,261
Net Income (Loss) Available to Common Stockholders, Basic	(1,173,683)	(942,388)	(641,297)
Net loss attributable to noncontrolling interest	1,493	722	321
Preferred Stock Dividends, Income Statement Impact	57,408	57,408	30,139
Income Tax Expense (Benefit)	274,529	115,510	22,803
Interest expense, net	(294,420)	(268,073)	$ (226,591)
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 999,940	$ 652,001

SEGMENTS AND RELATED INFORMATION - SCHEDULE OF REVENUE FROM EXTERNAL CUSTOMERS AND LONG LIVED ASSETS, BY GEOGRAPHICAL AREAS (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	$ 1,027,756	$ 909,875
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	790,120	698,942
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	166,965	141,380
Other International
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	$ 70,671	$ 69,553

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Anixter International [Member]
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Valuation Allowances and Reserves, Charged to Other Accounts			$ 59,300
Allowance for Doubtful Accounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount	$ 46,525	$ 41,722	23,909		$ 25,443
Valuation Allowances and Reserves, Charged to Cost and Expense	18,047	12,944	11,701
Valuation Allowances and Reserves, Charged to Other Accounts	0	13,669	5,160
SEC Schedule, 12-09, Valuation Allowances and Reserves, Deduction	(13,244)	(8,800)	(18,395)
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount	33,671	46,269	60,629	$ 5,854
Valuation Allowances and Reserves, Charged to Cost and Expense	5,794	1,115	1,900
Valuation Allowances and Reserves, Charged to Other Accounts	0	1,791	52,875
SEC Schedule, 12-09, Valuation Allowances and Reserves, Deduction	$ (18,392)	$ 17,266	$ 0