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   &lt;div style="font-family: 'Times New Roman',Times,serif"&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;6. COMMITMENTS AND CONTINGENCIES&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;WESCO is a co-defendant in a lawsuit filed in a state court in Indiana in which a customer
   alleges that WESCO sold defective products manufactured or remanufactured by others and is seeking
   monetary damages in the amount of approximately $50&amp;#160;million, as the original amount sought of
   approximately $52&amp;#160;million was modified to approximately $47&amp;#160;million in written responses to
   discovery requests. The discovery process is on-going in this matter. WESCO has denied any
   liability, believes that it has meritorious defenses and intends to vigorously defend itself
   against these allegations. Accordingly, no liability is recorded for this matter as of March&amp;#160;31,
   2011.
   &lt;/div&gt;
   &lt;/div&gt;
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 -Publisher FASB
 -Name FASB Interpretation (FIN)
 -Number 14
 -Paragraph 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 5
 -Paragraph 9, 10, 11, 12

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