Explain (1)positive reconciling items that do not appear to be sustainable sources of OCF, (2)the level and trend of the company's cumulative ratio of OCF to NI before D&A and (3) the trend of the company's average AR collection period, inventory "days," DPO, and net operating cycle, emphasizing their implications for the company's earnings quality.

Reconciliation of NI to OCF Fiscal year (amounts before analysis adjustments) (1) Projected (us dollars in millions) L08 M m M L12 E Income from contin.oper., incl. noncontrol. interests $ 2,037 $ 2,397 $ 2,313 $ 2,554 $ 2,631 $ (360) Reconciling items (amounts before analysis adjustments): Depreciation and amortization (D&A) 348 351 376 421 425 500 NI before D&A 2,385 2,748 2,689 2,975 3,056 140 Stock-based compensation expense 100 117 121 122 120 - Gain before tax on sale of non-core product lines - (5) (50) (207) - Gain (loss) on debt restruct/early extinguish - - - . . Gain (loss) on disposal of invest sec's AFS - - - - - Gain (loss) on disposal of PP&E - - - . . Venuzuela hyperinflation transition charge - - 271 - - '"ESQQ'GQBS'EHEEEJEJHG; """"""""""""""""""""""""""""""" & E37"""""('i')"""""""'E'"""'"""1'65 """"""""" E 5"" """""""""" ." " Changes in NWC: #DlV/O! AR, net (70) 57 40 (130) 19 Inventories (1 35) 44 (1 0) (1 30) (21 ) [Not used] - - - - Other noncurrent assets and liabilities (47) 136 135 54 30 AP and other accruals 125 294 (65) 199 (5) Voluntary benet plan contribution - (73) (35) (178) (101) [Not used] - - - - - DIT liabilitiescurrent (6) (23) 29 88 63 Other, net - - - - - - OCF (as reported in company's SCFs) $ 2,302 $ 3,277 $ 3,211 $ 2,896 $ 3,196 #DlV/O! Ratio of OCF to NI before D&A 1.0 1.2 1.2 1.0 1.0 #DlVIO! Cumulative ratio of OCF to NI before D&A 1.0 1.1 1.1 1.1 1.1 #DIVIO! Average AR collection period (days sales outstanding: 38 38 37 35 35 #DlV/0! Average days to sell inventory 64 69 69 64 68 #DlV/O! Average days purchase in AP and accrued liab. (DPO 78 86 92 84 87 #DlV/OI Net operating cycle (days) 24 21 15 15 16 #DlV/O