.)$80,000-$200,000EA51Water Submeters$185.00EA52HVAC Units & Grills$3,450.00Unit(1000SF)53HVAC Ducts Replace$500.00Unit(1000SF)54Tub Refinish$500.00EA55Bath Faucet$60.00EA56Kitchen Faucet$115.00EA57Kitchen Sink$175.00EA58Fiberglass Tub Replace$950.00EA59Toilet Change$135.00EA60Outlets & Switches$750.00Unit(1000SF)61Ceiling Fixtures$75.00EA62Ceiling Fans$220.00EA63Panel Replacements$635.00EA64Additonal Wiring$250-$5,000EA65Smoke Detectors Battery$17.00EA66Smoke Dectors Wired$40.00EA

If it is old carpet or hw floor that can't be refinished due to stain or condition, then that explains the price tag. 

If you have your "before" photos documenting move in condition, and a photo of move out condition, with an invoice for the cost of refinishing or touching up the top as necessary, simply deduct it from SD, send them copies of all.

They had been freshly restored/refinished with no stains before the tenants moved in.  

Often and in my experience early on, if you allow or require residents to repair even small nail holes from a picture, they'll use a 6" putty knife and what was a minor blemish that could be covered easily and touched up now becomes a drywall refinishing effort and thus we've found that by having residents leave those items to us we can repair and touch up in minutes and at no cost to them! 

I am trying to understand what is wear and tear and can be deducted from the security deposit.our floor were refinished 4 years ago and there are now multiple spots in each room where the floor has been sanded down to the base wood. 

Expensive way: have the entire refinished.  

Wood floor that can be refinished?   

It has terrazzo floors that I had refinished in 2013.

This includes all new kitchens (able to salvage cabinets), bathrooms, appliances, painting, hardwood floors (refinish where possible replace when carpets existed), etc.