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Have you taken up the issue with the landlord? Thats first, not in here. Come back here to  discuss the outcome of those talks since none of us understand the intentions of you or the landlord. That said, as items changed during the tenancy, its on you to keep up lists as they change, not to wonder whats wrong when there was never any keeping of lists current.

@CVCO well if I already have out come why should I come to discuss here , I am just asking the legal aspects   

Did you originally rent the place through an agent? If yes, then at the end of the first contract you should have clarified about the furniture. Usually an extension agreement mentions that all the same terms apply, just that the agreement is renewed. You should always read even an extension agreement carefully, and request changes to be made if you are unhappy about any clause. Extension agreements can be anything from half a page to a couple of pages.

If over the years things have stopped working such as electrical or electronic  items, then you or your agent should have brought that up with the landlord. Tenants are normally required to service air-conditioners but if the airconditioner is completely broken then the landlord is responsible for replacing it. Same for TV's and stuff like that.

It's very difficult to prevent a landlord from deducting from your deposit if he really wants to. He can use almost any reason and you cannot do too much about it without taking a lawyer which just isn't worth it. I once had a tenant who was paying me RM6k rent per month, and when he wanted to leave I kept the months deposit and the half month utilities deposit because he did not follow the procedure for ending the extension agreement, and he lied to me too and a few things had gone missing. But in almost every other case, I've always returned most of the deposit with exception of cleaning costs etc.

So to answer your question, basically he can make deductions for cleaning the apartment, cleaning curtains, cleaning aircon units, repainting if necessary, replacement of missing keys, cleaning bed linen and pillows and repairing or replacing anything that is broken, and of course for any outstanding bills.

I don't know how much deposit you paid your landlord but unless it's a large amount then it's better to let it go, maybe speak to your agent, or speak directly with the landlord, but remember that he has the upper hand.

@wyngrove60 Thanks that's helpful