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For XYZ Ltd, determine whether each of the following is an accounting policy or an accounting estimate:

1 X 5 marks

1. The current years warranty provision is calculated by providing for 1% of current year sales, based on last years warranty claimed amounting to 1% of sales.
2. The useful life of depreciable plant is determined as being 5 years.
3. XYZ Ltd depreciates non-current assets.
4. XYZ Ltd uses straight-line depreciation.
5. XYZ Ltd determines that it will calculate its warranty provision using past experience of products returned for repair under warranty.