Exhibit 99.15


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




POCKET PROFIT                                 Q4 2006              Q4 2005
- -------------                               -----------          -----------

Operating Income                                25,582               19,283
Income Taxes                                    (8,334)              (7,232)
                                            -----------          -----------
   Net Income                                   17,248               12,051

Invested Capital July 31                       639,711              559,914
Invested Capital August 31                     621,273              546,057
Invested Capital September 30                  563,564              512,788
                                            -----------          -----------
   Total                                     1,824,548            1,618,759

Average Invested Capital (Total/3)             608,183              539,586
Cost of Capital (9.5%/4)                         2.375%               2.375%
                                            -----------          -----------
   Cost of Capital $ (COC$)                     14,444               12,815

Pocket Profit                                    2,804                 (764)
(Net Income less COC$)


NOTES:

(1)  "Invested  Capital" is defined as total assets less total liabilities,
     excluding intercompany receivables and payables.

(2)  For purposes of the Pocket Profit computation, Ashland has established
     an estimated cost of capital annual rate of 9.5%, which is intended to
     represent a reasonable  estimate of the weighted  average of Ashland's
     after-tax  cost of long-term  debt and the cost of equity,  based on a
     targeted ratio of debt and equity to Ashland's total capitalization.

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

(4)  "Pocket  Profit" is defined as:  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.