Telemetry Calibration

Hello, I hope and is well, I need help with the telemetry function of the estimote, how are the positions of the magnetometer of the beacon based, and how can the accelerometer be calibrated?

Accelerometer is factory calibrated and you cannot calibrate it via SDK.
More information how to use magnetometer can be found here:

Acoustic transmitters are widely used to obtain information on the spatial ecology of fish and other aquatic animals. Some transmitters contain pressure sensors to estimate depth, which are factory-calibrated before being sold and have a specified range of error.