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How to depreciate carpet damage

We just had some tenants move out of a rental.  The house had 25 year stain master carpet and mid/good grade pad in it.  The carpet was about 10 years old but was in almost perfect condition( I have move in pictures) when they moved into the property in 6/2011   fast forward.  they didn't want to come to the final walk thru.  when I did the walk thru with out them, I found that one or more of the pets had peed on a bar that was in the house to the point that it was fused to the carpet and when we tried to move the bar it literally broke the wood off and it stuck to the carpet.  The carpet in the one room had to be torn up as it had so much pee in it and the padding was black and stuck to the the question.  The carpet was older but like I referenced before it was  in excellent shape when they moved in.  I now have to put replacement flooring in that room but I cant charge them for brand new carpet and pad when it was 10 years old.  how would a person "depreciate" the cost of the new to old and make it fair.  I don't want to be a jerk about it but it was from animal pee and not normal wear and tear.

This is why you should always have a pet fee and security deposit.  You can also take the tenant to small claims if they refuse to pay. As for the price of the carpet look at how much it would be for a quote to replace the carpet or portion of the carpet. Use this as your base as what to charge.
I have about 900.00 in pet and security deposits. but I wanted to be fair about the condition of the carpet.  it was not brand new but was in great shape when they moved in and  now I have to replace it due to pet urine.  I was told that a landlord had to depreciate the carpet condition and take that amount off the replacement carpet or flooring.
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