Exhibit 99.17


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




POCKET PROFIT                        Q2 2006       Q2 2005
-------------------------------    ----------     ---------

Operating Income                      30,367        28,894
Income Taxes                         (11,427)      (11,352)
                                   ----------     ---------
   Net Income                         18,940        17,542

Average Invested Capital             611,874       544,716
Cost of Capital (9.5%/4)               2.375%        2.375%
                                   ----------     ---------
   Cost of Capital $ (COC$)           14,532        12,937

Pocket Profit                          4,408         4,605
(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.