Logged work is cloned if you select “work log” in the Deep Clone dialog.
Original estimate is usually cloned (we follow the Atlassian clone function here). If the field “original estimate” is not in the create issue screen, you can prevent cloning it by deselecting “Clone other editable fields (not shown in “Create issue” screen)”
If you don’t clone the “work log” the “remaining estimate” matches the “original estimate” in the cloned issue.
If you clone the “work log” the “remaining estimate” matches the “remaining estimate” in the original issue.
Work logs with restricted visibility will not be cloned.