What you do is write off a portion of the cost. When you look on the tax form these items would go on the capital expense worksheet and you put in the full amount and then determine how much is business and how much is daycare. At least use a 50-50 split but in the case of the vacuum if you would use it once a week if it was your own family but use it daily because of the daycare then you are writing off more like 75% or more. If you have another vacuum you use for your house but bought a smaller one to keep in the daycare that you can pull out quickly (I had a little upright for this) then that would be 100% daycare because it is used because of the daycare and your other one is for the family. For the laptop they don't take as kindly to those writeoffs in some kinds of business since you can operate your business without it as compared to my felt business for instance that relies on internet orders. So taking a percentage such as 50-50 is more justifiable but make it 60-40 if it helps with the taxable income.