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cleaning by landlord, how to deduct from security deposit?

After the previous tenant moved out, I found quite a lot cleaning to do.   Hired some one and paid cash, and plan to clean the rest by myself (or pay the new tenant to clean by themselves).      How should I deduct such cost from the security deposit of the previous tenant?   Thanks.

You are allowed to charge a reasonable rate for your own time to clean or do any other handy-work. So, if you have no evidence/invoice of paying someone else to clean, then simply claim those hours as time you cleaned -- and charge the tenants accordingly.
By the way, it is also necessary and prudent, if not required, to document the hours you have worked cleaning, or doing handyman services, for your rental property in written form as in an invoice stating, the date, hours worked, and rate, as mentioned in previous response, a reasonable rate, according to the market standard in your rental property area. Once this information is written in an invoice format, or even just written on plain paper, the amount may then be deducted from security deposit and the invoice becomes the receipt.  A good practice I have found is to photo document the condition at move out.  Then send the photos of the condition you found, along with the required receipt and any remaining security deposit funds to the tenant. Act conservatively in your charges.
Clarifying above August 5th posting, the invoice or plain piece of paper, with date, hours, rate and total, then becomes a receipt you may use to send to tenant as justification for security deposit deductions.  Again, do your due diligence in establishing your rate for cleaning, handyman and other required services used in the maintenance of your property as a rental.
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