CARPET CLEANER'S SOLUTION TO URINE:
I haven't read all the replies but:
My brother-in-law used to have a carpet cleaning business. Here's the scoop (no pun intended):
If cat pee is still wet, neutralize it with vinegar.
If cat pee has dried, wet it with amonia to re-activate it, then neutralize it with vinegar.
Then wash with regular soap and water.