In theory toys you buy that will be used by your kids and daycare are supposed to be 50% such as what they got for Christmas Anything outside their ages such as an infant toy would be 100% because it is because of the daycare. Also realize you buy more because of the daycare so having 10 puzzles where you would have bought your own child only 3-4 so claim accordingly. As far as craft supplies goes remember that the wastage is just that so in many cases you cut hearts out of red paper and get extra which your child uses so it isn't always that they are taking the full percentage. Also realize that most of the crafts you do are because of the daycare and likely wouldn't do them all if it was just you and your own child at home. Food is the same way in that if you open a can of something and it feeds all the kids the cost of food for that meal is still the cost of the whole can of food since you can't go to the store and buy 3/4 of a can of something - the wastage got eaten by your own child instead of being tossed in the garbage.