I wondered about the inventory comment too. I do inventory for my felt business and have to total the amount of stuff I have on hand to sell, how much I purchased in the year to sell and how much I actually sold.

But for daycare what I have on hand is stuff that I have 100% already claimed in a previous year such as craft supplies whether it takes me two years or ten years to use them all the full cost was claimed in the year of purchase. Otherwise you would have to have claimed only the amount used per year which would not be to your advantage.