How does an establishment pay Zakat on the computer software it owns, given that it is sold to customers at varying prices depending on their usage?

Zakat on intellectual property, such as software, is not obligatory on its principal unless it is intended for sale as a standalone item. Rather, it becomes obligatory on its outputs if a year has passed from the time of its production and offering for sale. In such a case, one-quarter of one-tenth (2.5%) is to be paid as Zakat for trade goods. As for moral rights that generate income, there is no Zakat on their principal. Instead, Zakat is due on their net income at a rate of 2.5% after the passing of a year and its inclusion with the rest of the Zakat payer's wealth.