This is the same that I was taught Playfelt ... actually went to one course where the person was say that this time of year if OTHERS are buying larger toys / equipment for your children that will be used in the daycare as well to see if they will 'gift the receipt' for it too since the daycare will be using it ... so grandparents or whatnot.

Also that anything you claim as an expenses 'now' if you sell it later when you close daycare or if the daycare just outgrows and you upgrade whatever you sell it for it must be than claimed as 'income' for the business ... I had to do this with my Lil Hauler wagon cause I bought it and than decided that it was not meeting my needs and taking up too much space as well as some other Lil Tykes outdoor stuff.