I see your point, but an accident is something that is largely unforeseeable. An infant suffocating in a bed full of oversized sheets is not unforeseeable at all, especially for somebody who's acting as a day care provider and should possess at least some basic knowledge of what must be done to keep little ones as safe as possible. This may not be what most of us would consider "child abuse" with an intent to harm the child, but it also sounds like it's a long way from being just an accident.