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Security Deposit Accounting Statement

I recently had a situation where a tenant was neglectful and damaged the property that required significant repair.  How do you list the cost of repair if it will be outside of the 30 day time frame to provide the security deposit accounting statement in the State of Maine?  Thank you for your help.

maybe provide a quote for the work.
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Can this statement be mailed as regular letter and emailed to tenant through this platform  or does document also need to be sent certified with proof mail service.
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