Exhibit 99.19


         Ashland Distribution Company Non-GAAP Metric Information




ADC POCKET PROFIT                     Q1 2005       Q1 2004
- -------------------------------    ----------     ---------

Operating Income                      24,253        13,083
Income Taxes                          (9,317)       (4,773)
                                   ----------     ---------
   Net Income                         14,936         8,310

Average Invested Capital             508,455       450,467
Cost of Capital (9.5%/4)               2.375%        2.375%
                                   ----------     ---------
   Cost of Capital $ (COC$)           12,076        10,699

Pocket Profit                          2,860        (2,389)
(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.