Company: WCC
Filing Date: 2025-06-17
Form Type: 11-K
Source: 0000929008-25-000018
Chunk: 10

Company: WESCO INTERNATIONAL INC
Filing Date: 2025-06-17
Form: 11-K
Chunk 10
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#### Risks and Uncertainties
The Plan provides for various investment options in any combination of stocks, bonds, fixed income securities and other investment securities. Investment securities are exposed to various risks, such as interest rate, market and credit risk. Due to the level of risk associated with certain investment securities and the level of uncertainty related to changes in the value of investment securities, it is at least reasonably possible that changes in the near-term could materially affect (i) participants' account balances, and (ii) the amounts reported in the (a) Statements of Net Assets Available for Benefits and (b) the Statements of Changes in Net Assets Available for Benefits.

#### Payment of Benefits
Benefits are recorded when paid.

#### Expenses
Administrative expenses incurred by the Plan during the years ended December 31, 2024 and 2023 were charged to and paid from Plan assets. The Plan permits the application of forfeited assets to pay administrative expenses. Prior to October 23, 2023, under the Plan’s recordkeeping services agreement, when recordkeeping revenue received in connection with plan services (revenue credits) exceeded agreed-upon revenue sharing, the recordkeeper allocated amounts equal to such excess revenue to the accounts of eligible participants on a quarterly basis. Subsequent to October 23, 2023, the Plan Administrator eliminated revenue sharing and began utilizing the lowest gross expense ratio options for Plan investments.

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#### WESCO Distribution, Inc.

#### Retirement Savings Plan

#### Notes to Financial Statements

#### Recently Issued Accounting Pronouncements
In June 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2022-03, Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions , to clarify that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. ASU No. 2022-03 also introduces new disclosure requirements for equity securities subject to contractual sales restrictions. The amendments in this ASU are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. Management evaluated the impact that the adoption of this accounting standard would have on the Plan and determined that the accounting standard and new disclosure requirements are not applicable to the Plan's financial statements and notes thereto.

Other accounting pronouncements recently issued by the FASB or other