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1. Fixed assets: such as machinery, buildings, trucks and equipment. All fixed assets are not liable to Zakah.
    

2. Intention is the criterion of considering properties as commercial commodities or not. If a person purchases a car for personal use, but may sell it if it sells good, it should not be counted as a commercial commodity. But when a person purchases a number of cars for trade, then uses one of them, the used car will also be liable to Zakah as a commercial commodity.
    

3. The value of commercial commodities should be estimated according to the wholesale price, whether it will be sold by retail or by wholesale. This is the view approved by the Juristic Academy in Mecca.
    

4. A merchant should estimate the value of his commercial commodities according to the current market rate, whether it is higher or lower than the sale price. The sale price meant here is the price when Zakah falls due.
    

5. If the company pays Zakah on its shares, the shareholder is not obliged to pay Zakah on his shares to avoid double payment of Zakah. Otherwise, a shareholder will be obliged to pay Zakah on his shares as follows: * If the shareholder exploits his shares in trade, the amount of Zakah due on his shares would be 2.5%, according to the market value at the time Zakah becomes due. * However, if shares are invested to obtain annual revenues, Zakah is paid in the following way: a) If the shareholder managed to examine the accounts of the company and know the amount of Zakah due on his shares, he would have to pay 2.5% as Zakah on this basis. b) If he does not have knowledge of the company accounts, he may simply add the share revenues to the total sum of his property counted for Zakah and pay a rate of 2.5% as Zakah after the lapse of a full year since the wealth has reached the allotted Nisab.
    

6. Though dealing in securities is not lawful, Zakah is due on their face value, which is to be added to other kinds of property, after reaching the Nisab and the lapse of a full year. The payable amount of Zakah is 2.5 %.
    

7. All kinds of debts whether owed or due should be included under the item of debts.