What is the amount of Zakat due on a commercial shop that was likened to having been burned, and what is the ruling on Zakat for fixed assets such as refrigerators and shelves?

The zakat threshold is equivalent to 85 grams of pure gold or 595 grams of pure silver. Zakat becomes obligatory when the wealth reaches one of these two thresholds and a full lunar year has passed. Zakat on trade goods is calculated from the time the money used to purchase the goods was acquired. Zakat is only due on items intended for trade, not on shelves or refrigerators. Each partner pays zakat on their share. Debts are zakatable along with owned wealth if the debtor is solvent. Profit is zakatable along with the principal wealth. If the wealth is destroyed after zakat became obligatory on it, due to the owner's negligence, the zakat is not waived. Zakat is calculated based on the lower of the two thresholds.