Company: WCC
Filing Date: 2025-06-17
Form Type: 11-K
Source: 0000929008-25-000018
Chunk: 7

Company: WESCO INTERNATIONAL INC
Filing Date: 2025-06-17
Form: 11-K
Chunk 7
---
 allocation of plan losses and administrative expenses. Allocations are based on participant contributions or account balances, as defined by the Plan. The benefit to which a participant is entitled is the benefit that can be provided from the participant's vested account balance.

#### Notes Receivable from Participants
Participants are permitted to borrow against a portion of their vested account balance, pursuant to nondiscriminatory rules established by the Plan Administrator, up to a maximum of the lesser of $50,000 or 50% of their vested account balance. Each loan is to be repaid over a period not to exceed five years, unless the loan is for the purchase of a participant's primary residence or the participant is absent due to military leave, in which case the Plan may allow for a longer repayment term. A participant may have only one loan outstanding at a time, may not refinance an existing loan, or apply for an additional loan for the purpose of paying off an existing loan. Refer to Note 6, "Notes Receivable From Participants" for additional information regarding notes receivable from participants.

#### Plan Termination
Although the Company has not expressed any intent to do so, it has the right under the Plan to discontinue its contributions at any time and to terminate the Plan subject to the provisions of ERISA. In the event the Plan terminates, participants will become 100% vested in their accounts, and all vested assets shall be distributed to the participants in accordance with the terms of the Plan, or in such other manner, not inconsistent with the requirements of any applicable law or regulation, as the Company may in its sole discretion determine.

#### 2.

#### Summary of Significant Accounting Policies

#### Accounting Principles
The financial statements of the Plan have been prepared in accordance with accounting principles generally accepted in the United States of America. The Plan's significant accounting policies are described below.

#### Basis of Accounting
The financial statements of the Plan are maintained on the accrual basis of accounting.

#### Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make significant estimates and assumptions. These estimates may affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the financial statements. Actual results could differ from those estimates.

<div align='center'>6</div>

#### WESCO Distribution, Inc.

#### Retirement Savings Plan

#### Notes to Financial Statements

#### Investment Valuation and Income Recognition
Investments held by the Plan are reported at fair value, except for the