Exhibit 99.19


         Ashland Distribution Company Non-GAAP Metric Information




ADC POCKET PROFIT                     Q2 2005       Q2 2004
-------------------------------    ----------     ---------

Operating Income                      34,499        19,299
Income Taxes                         (13,536)       (6,864)
                                   ----------     ---------
   Net Income                         20,963        12,435

Average Invested Capital             544,768       483,598
Cost of Capital (9.5%/4)               2.375%        2.375%
                                   ----------     ---------
   Cost of Capital $ (COC$)           12,938        11,485

Pocket Profit                          8,025           950
(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.