I will continue on as usual...have not had a new client in 3 years so a bit rusty on that part ha ha!

I don't have a holding fee but take 2 week deposit. It has always been paid to me when they fill out contract. I consider it income from the day they start care....even though I am technically saving it for their last 2 weeks of care. I guess I don't really consider it as "mine" before they actually start care so I would not claim a deposit given to me in 2015 for a client not starting until 2016 because something may happen where I return the deposit before they start. I have never been in this situation and my contract says deposit is non refundable but I'm sure things change sometimes.

Not sure what your situation is? You are getting a new deposit for child coming back 1 day per week?