How is the zakat calculated for a sum of money that reached the nisab, then most of it was loaned out and returned after a period, and is gradually increasing?

Zakat becomes obligatory on wealth that has reached the nisab (threshold) and on which a full lunar year (hawl) has passed, which occurs with the advent of the month of Muharram in the following year. A quarter of a tenth (2.5%) of the total zakatable wealth is to be paid as zakat. If the wealth acquired periodically is an increase from the initial wealth, then it is zakatized along with it when its hawl is due. However, if it comes from another source, the majority of scholars hold that it has its own independent hawl, and this is the more correct view, based on the hadith: "Whoever acquires wealth, there is no zakat on it until a year has passed over it." It is permissible to act according to the opinion of Abu Hanifa for those who find calculation difficult, as this falls under the category of expediting zakat.