My accountant allows this - I have even made up my own receipt when someone has refused on Kijiji - I print out the ad which shows the user name and any contact info generally and cite the address at which it was purchased for my 'proof' .... seriously it is a $5 or $30 used purchase or whatever not like we are writing off $10,000 piece of equipment like a BIG business would be

Flipside to remember is that when YOU sell off something you no longer use in daycare if you claimed it as a business expense at one time you have to claim it as income when you sell it off!