Qu :which of this is not an example of accounting estimate ?

Ans :
1) useful life of a depreciable asset.
2) impairment of assets.
3) employee benefits.
4) none of the above

So what do you think? Why?

You need to think about each item and you have to know how amounts are figured for each item or where different figures come from.

For example Equipment: Where does salvage value and useful life come from.