How do you deduct for carpet damages?

[Craig Asplund]

I'm turning tenants right now and the departing occupants have dripped wax into the carpet that was brand new before they moved in. I have two thoughts on this. 1) charge for my time to remove it, which was not 100% successful so there is still damage. I have read that I should not charge hourly rates for repairing and this will not really cover replacing the carpet in full, years down the road. My second thought is to charge a prorated depreciation (over 8 years). They lived there for 1 year so I would charge 1/8 of the estimated $400 to replace the carpet or $50. There is also a 1 sq. ft. stain which I am chalking up to "normal wear and tear". 

How do I charge for the wax damage?