Does the money remaining to pay for the goods factor into Zakat calculation?

If the hawl (one-year lunar cycle) for your wealth will complete after the expiry of that period and the debt has been paid, then there is no zakat due on it, because it will exit your possession. However, if the hawl for your wealth will complete before the expiry of that period, then the majority of scholars hold the view that the debt should be deducted from the wealth, and then zakat paid on the remainder, based on the saying of Uthman (may Allah be pleased with him). On the other hand, Imam Shafi'i in his new opinion, along with Ibn Baz and Ibn Uthaymeen, hold the view that debt should not be deducted from the zakat calculation, and this latter view is more cautious. As for goods prepared for trade, zakat is obligatory on their value every hawl, and they become your property from the moment of the contract if you bought them outright. However, selling debt for debt is impermissible by consensus, except for what scholars have differed on concerning the ruling of Istisna'a (manufacturing contract).