Exhibit 99.17


         Ashland Distribution Non-GAAP Metric Information
                              ($, Thousands)




POCKET PROFIT                       Q1 2006       Q1 2005
-------------------------------    ----------     ---------

Operating Income                      34,133        24,253
Income Taxes                         (12,506)       (9,317)
                                   ----------     ---------
   Net Income                         21,627        14,936

Average Invested Capital             562,029       508,455
Cost of Capital (9.5%/4)               2.375%        2.375%
                                   ----------     ---------
   Cost of Capital $ (COC$)           13,348        12,076

Pocket Profit                          8,279         2,860
(Net Income less COC$)


Pocket  Profit is a Non-GAAP  metric  used by  management  to  measure  our
overall performance as it relates to covering our cost of capital.

Pocket  Profit  definition : Operating  Income less Income Taxes equals Net
Income.  The Average  Invested  Capital for the  quarter is  multiplied  by
2.375%  (9.5%/4) which equals the Cost of Capital which is then  subtracted
from our Net Income to arrive at our Pocket Profit.