My tenant of 1 year just moved out recently (work transfer), but during the move-out inspection we found that one of the 10X10 bedroom has all four side of the wall covered in screw holes from the time they used it as a computer room (I believe the holes were from the sound deadening foam that they used to attach to the wall) So I was wondering what would seem to be a fairly reasonable cost to be deducted from their Security Deposit for the excessive holes and needing to repaint.

I have heard mixed responses on whether to charge both first and last month’s rent and a security deposit, or just first or last month’s rent and security deposit.

For example, I often see Buyers purchase property thinking there is a $1,000 deposit but then the tenant claims it was $2,000 because they paid the last month's rent.

You will receive the security deposit in Checking but then transfer it to Savings.Savings: Hold the deposit here so it's separate from operating funds.

Are there escrow accounts to hold deposits? 

The LLC also guaranteed a number of months rents and was going to hand me the substaintial non-refundable deposits from the tenant.Ultimately I decided not to pursue the property.

Give them 24 hours to pay the security deposit and sign the lease.

It does not provide banking accounts for deposits/and to keep units separate. 

This is a general question for security deposit deductions made by a landlord of a complex.

Do you roll the deposit over for the tenant that renewed?