Record Keeping!

[Cadillac]

I believe all furniture is 20% deductable. (But you can claim for 5 years I think??)
But things like an appliance is 100% deductible for the amount of time it is being used by the daycare.

I am not experienced, just some things I have read into recently as well.

I bought my couch 2 years ago and didn't claim it last year, can I claim 20% of it every year for the next 4 years?