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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;2. ACCOUNTING POLICIES&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;&lt;i&gt;Basis of Presentation&lt;/i&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;The unaudited condensed consolidated financial statements of WESCO have been prepared in
   accordance with Rule&amp;#160;10-01 of &lt;font style="white-space: nowrap"&gt;Regulation&amp;#160;S-X&lt;/font&gt; of the Securities and Exchange Commission (the &amp;#8220;SEC&amp;#8221;).
   The unaudited condensed consolidated financial statements should be read in conjunction with the
   audited consolidated financial statements and notes thereto included in WESCO&amp;#8217;s 2010 Annual Report
   on Form 10-K filed with the SEC. The December&amp;#160;31, 2010 condensed consolidated balance sheet data
   was derived from audited financial statements but does not include all disclosures required by
   accounting principles generally accepted in the United States.
   &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;The unaudited condensed consolidated balance sheet as of March&amp;#160;31, 2011, the unaudited
   condensed consolidated statements of income for the three months ended March&amp;#160;31, 2011 and 2010,
   respectively, and the unaudited condensed consolidated statements of cash flows for the three
   months ended March&amp;#160;31, 2011 and 2010, respectively, in the opinion of management, have been
   prepared on the same basis as the audited consolidated financial statements and include all
   adjustments necessary for the fair statement of the results of the interim periods. All
   adjustments reflected in the unaudited condensed consolidated financial statements are of a normal
   recurring nature unless indicated. Results for the interim periods presented are not necessarily
   indicative of the results to be expected for the full year.
   &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;&lt;i&gt;Recent Accounting Pronouncements&lt;/i&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;Pronouncements issued by the Financial Accounting Standards Board (the &amp;#8220;FASB&amp;#8221;) or other
   authoritative accounting standards groups with future effective dates are either not applicable or
   are not expected to be significant to WESCO&amp;#8217;s financial position, results of operations or cash
   flows.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
   &lt;/div&gt;
   &lt;!-- PAGEBREAK --&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif"&gt;
   &lt;/div&gt;
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 -Publisher AICPA
 -Name Accounting Principles Board Opinion (APB)
 -Number 22
 -Paragraph 8

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