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Used exclusively for daycare and another area of the home was used only partly for daycare: 1 2 3 4 5 6 7 8 9 10 Area used exclusively for daycare Total area of home Business % for area used exclusively for daycare. Divide Line 1 by line 2 Area used only partly for daycare Divide line 4 by line 2 Multiply days used for daycare during year by hours used per day Total hours available for use during the year (365 x 24 hours) Divide line 6 by line 7. Enter result as a decimal amount Business % for.

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depreciation rating
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