Hi, I need help with question number 3 base one the case

CASE 10B Accounting policy for noncurrent assets Shown below is the accounting policy for Rorab Mining for property, plant and equipment. Property, plant and equipment Owned assets: Items of property, plant and equipment are stated at cost or deemed cost less accumulated depreciation and impairment losses. The cost of self-constructed assets includes the cost of materials, direct labour and an appropriate proportion of production overheads. Assessment of impairment loss is made in accordance with the impairment policy Leased plant and equipment: Leases under which the company assumes substantially all the risk and rewards of ownership are classified as finance leases. Other leases are classified as operating leases. Finance leases are capitalised. A lease asset and a lease liability equal to the present value of the minimum lease payments are recorded at the inception of the lease. Lease liabilities are reduced by repayments of principal. The interest components of the lease payments are expensed. Contingent rentals are expensed as incurred. Operating leases are not capitalised and lease costs are expensed Depreciation: Items of property, plant and equipment, including buildings and leasehold property but excluding freehold land, are depreciated using the straight line method over their expected useful lives. Assets are depreciated from the date of acquisition or, in respect of internally constructed assets, from the time an asset is completed and held ready for use. Mining assets are amortised over the expected life of the identified resources using the units of production method 1 Show the effect of acquisition, disposal, leasing and depreciation on the accounting equation. 2 What depreciation methods are used by the company? What determines which method gives the larger depreciation in a year? Would the total depreciation over the life of the asset differ between methods? 3 What judgements do accountants need to make in calculating depreciation, and how do these judgements impact profit? Provide three acti ons by management that could move profit from one accounting period to another. 4 413