Exhibit 10(l)

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                                   SUMMARY OF
                            MANAGEMENT INCENTIVE PLAN
                                       FOR
                                FISCAL YEAR 2002
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The Management  Incentive  Plan ("the Plan") for Fiscal Year 2002  (September 1,
2001 through  August 31, 2002) will cover  eligible  employees in the  Corporate
Office,  the Branch Sales & Service Division and the Chemical Services Division.
Participants will include Officers,  Directors,  Facility Managers and other Key
Managers, as approved by the Chief Executive Officer.

Table 1  outlines,  for  each  organizational  unit,  the  projected  number  of
participants, and the estimated cost of the Plan, assuming that all participants
earn 100% of their target bonus.

                                     Table 1
                                     -------
|-------------------------------|----------------------|-----------------------|
|      FY 2002 MIP PLAN         |     PARTICIPANTS     |     ESTIMATED COST    |
|-------------------------------|----------------------|-----------------------|
|Corporate Office               |           47         |       $1,265,200      |
|-------------------------------|----------------------|-----------------------|
|Branch Sales & Service         |          174         |       $2,479,750      |
|-------------------------------|----------------------|-----------------------|
|Chemical Services              |          187         |       $3,806,900      |
|-------------------------------|----------------------|-----------------------|
|               TOTAL           |          408         |       $7,551,850      |
|-------------------------------|----------------------|-----------------------|


Participants will be eligible to earn a target bonus, generally ranging from 15%
to 40% of annual base salary,  depending on Company and individual  performance.
The Plan consists of two basic components:  a RETENTION AWARD (30% of the target
bonus) and a PERFORMANCE AWARD (70% of the target bonus).

The  RETENTION  AWARD  will be  payable  within  30 days  after  emergence  from
bankruptcy to each  participant  who is on the Company's  active  payroll at the
time of  emergence.  Chemical  Services  Division  participants  will earn their
Retention Award within 30 days after the closing of the sale of the Division, if
such sale predates  emergence from  bankruptcy.  Projected cost of the Retention
Award is $2,265,555.  The current Company  Retention  Program ended 12/31/01 and
will be paid out by the end of January 2002.

The PERFORMANCE  AWARD consists of two measurement  factors:  EBITDA (40% of the
target  bonus) and Individual  Goals  (30% of the  target  bonus).(1)  Both  are
generally

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(1) For up  to twenty finance  managers, 10% of the 40% normally attributable to
EBITDA may be shifted to Individual Goals (i.e., Individual Goal percentage will
be 40% of  target and EBITDA  will  be 30% of target) in order to  better ensure
meeting certain critical finance objectives.



<PAGE>

designed to be self  funding.  Table 2 explains  how  participants  earn a bonus
under the EBIDTA Performance Factor:

                                    Table 2
                                    -------
              |-------------------------|-------------------------|
              |                         |                         |
              |     EBITDA Achieved     |    Percent of Target    |
              |      Against Budget     |       Bonus Earned      |
              |                         |                         |
              |-------------------------|-------------------------|
              | Greater than 105%       |         45.0%           |
              |-------------------------|-------------------------|
              |        100%             |         40.0%           |
              |-------------------------|-------------------------|
              |      95 - 99%           |         30.0%           |
              |-------------------------|-------------------------|
              |      90 - 94%           |         20.0%           |
              |-------------------------|-------------------------|
              |      < 90%              |          0.0            |
              |-------------------------|-------------------------|


In addition,  each participant will be measured according to specific individual
performance  goals developed through  discussion with his or her supervisor.  An
individual  performance  goal  must be a  specific  measurable  goal that has an
impact on the economic  performance of the Company beyond what is defined in the
business  plan.  Such  goals,  which must be at least  three in number,  must be
approved by the Plan Administrative Committee. The Plan Administrative Committee
includes the CEO, COO, CFO, CAO and VP-Human Resources.


                      FY 2001 MIP PLAN UPDATE & Comparison

The Sales & Service Division and Corporate Office did not meet their EBITDA goal
under the FY 2001 MIP Plan so there will be no MIP bonus for those employees for
FY 2001. The Chemical Services Division EBITDA goal appears to have been met and
would  result  in a total  payout  of  approximately  $3,000,000.  The  Chemical
Services  Division's  financials  are  currently  being  reviewed to confirm the
applicable payout for FY 2001.

The FY 2001 MIP Plan projected participants and estimated cost (assuming all
participants earned 100% of target bonus) was:

|---------------------------|-------------------|------------------------------|
|     FY 2001 MIP PLAN      |    PARTICIPANTS   |         ESTIMATED COST       |
|---------------------------|-------------------|------------------------------|
|Corporate Office           |        113        |           $1,827,706         |
|---------------------------|-------------------|------------------------------|
|Branch Sales & Service     |        182        |           $3,242,800         |
|---------------------------|-------------------|------------------------------|
|Chemical Services          |        207        |           $3,694,932         |
|---------------------------|-------------------|------------------------------|
|               TOTAL       |        502        |           $8,765,438         |
|---------------------------|-------------------|------------------------------|