As long as you have the receipts for all expenses you made before getting the daycare bank card etc. there is no reason not to claim them. Just put them down on a separate page saying set up costs and list what you spent, on what and when and method of payment etc. as you are doing now. Then come tax time it is just added up and included in your expenses. The only time it matters how you paid for something and when is if you are audited. Otherwise it doesn't matter.