Compare and contrast the cash conversion cycles (CCC) of Caterpillar Inc. (ticker: U:CAT), Ingersoll-Rand Company Limited (U:IR), and Terex Corp. (U:TEX). Calculate the average age of inventory (AAI), average collection period (ACP), average payment period (APP), operating cycle (OC), and cash conversion cycle (CCC) at the end of each of the last five fiscal years for the three companies. Also calculate the resources invested in the cash conversion cycle in each year for the three companies. How has the CCC changed over the last five years for each firm? What are the reasons for the changes? Compare the CCC of the three firms in each of the five years and identify sources for the difference in each year. Which company has the lowest resources invested in the cash conversion cycle each year? Assume a 365-day year.