Is Zakat obligatory on the lump sum amount designated for paying an installment on a purchased shop, and is Zakat obligatory on the goods present in the shop, and how is it calculated?

Zakat is obligatory on the total amount designated for debt repayment if a year has passed over it and it has reached the nisab, unless the debt amount is deducted from it, and what remains does not constitute nisab. As for goods prepared for sale, zakat is obligatory on their value when a year has passed, at a rate of 2.5% of the value. Zakat is not obligatory on shop equipment such as refrigerators and the like.