Does Zakat become obligatory on the value of equipment in an internet café, if it reaches the threshold of Zakat on money, knowing that one does not possess the funds to repay debts?

If the shop contains equipment leased to customers, zakat is due on the income generated therefrom, after one year has passed and it has reached the nisab. However, if the shop trades in equipment, buying and selling, then the equipment is included in the zakat on trade goods, and its value is assessed when one year has passed and it has reached the nisab. One-quarter of one-tenth (2.5%) is due on it. The debtor is entitled to deduct the value of debts from the zakatable wealth.