Are you preparing a schedule C for a day care business ? Sounds like nutrition for children is the daycare's food cost which is an expense. If this is your first daycare return you should do some research, as a lot of small daycare providers miss a lot of expenses. Food cost is a big one they miss out on, because they are unaware they can use Tier I rates in effect at the beginning of 2019: $1.31 breakfast; $2.46 lunch/supper, and $. 73 snack. If I misunderstood your question, let me know