I always did 50% of shared toys and yes my kids used them on weekends but they also slept 70 hours a week too. 24x7 = 168 hours a week - 10x7 sleeping = 98 There are only 98 hours that the toys are available to my kids a week and the daycare is here 10x5 so 50 hours. That is how I got to 50%. Any toy for an age I don't have is 100% and any toy my kid no longer play with is sold to the daycare for the other 50% not claimed or what you would pay at a garage sale. Eventually the toys are all 100% write off just not in the same year. Works well because about the time you are able to claim your kids part of the toys, they are on to toys too old for the daycare that will never be claimed.