No. Some providers argue that if their hours of operation are from 6am to 6pm they ought to be able to count twelve hours when calculating their Time-Space Percentage, even if children are not present for some of the hours and even if they are not conducting any other business activity in their home.
I believe that it's not reasonable to count twelve hours simply because they are the stated hours of your operation. If so, a provider could say her hours of operation were from 6am to 5am and count twenty-three hours!
The Time-Space Percentage is used to determine how much of house-related expenses can be deducted as business expenses. Hours children are present count. Hours a provider is working in her home on any business activity when children are not present count.
In these cases the home is being used for a business purpose. Merely being open doesn't rise to this level.
