This is one of those tricky areas of accounting - I do not have wee kids so no question any of my toys are ALL daycare use so I write off 100% ... I have attended accounting/tax seminars for our industry who say if you have wee kids at home that treating toys same as "shared use of home" using an equation of home much is home use and home much is shared with daycare ... have peers who write off 100% of big toys and so forth cause they likely would not buy stuff like that if they did not do daycare ....IMO in the absense of a clear NO rule like our home phones, family computers and so forth we can ultimatlely write off what we feel is a reasonable expense and that we can confidently argue as reasonable to our business in an audit and win

Personally if it is in the daycare space and used daily by daycare I would right it off cause daycare is going to put wear and tear on it more than your kids will!!!