How is the zakat calculated for a limited liability contracting company consisting of two partners, if the profits are 500,000 dirhams, the capital is 250,000 dirhams, and the company has assets (equipment and furniture) valued at 288,000 dirhams?

When a year has passed, you should look at the money, equipment, and furniture you possess. Fixed assets that are not intended for sale are not subject to zakat. However, money or goods prepared for sale are subject to zakat. The value of the goods is assessed, and one-quarter of one-tenth (2.5%) of their price is given as zakat. Equipment not intended for sale is not subject to zakat. As for capital and profit, both are subject to zakat. If you have a debt that is the price of the equipment, the debt is first deducted from the money, and then the remaining amount is subject to zakat.