How should a businessman pay zakaah on goods that are en route to him? Should he subtract debts that he owes from the wealth on which he is going to pay zakaah?
Question

                What do you say about the way to pay zakaah, as I own a store for selling fabric, and one full hijri year has passed on goods that are in the store, but there are debts connected to those goods and some of them have been bought on credit, meaning that part of the value has been paid and the rest is deferred. And there are some debts on the store, in addition to annual costs, such as rent for the store and government fees etc. 

Similarly there are some orders that are en route. Should I count the value of the goods up until today and subtract the value of the debts and the value of the goods that are en route, and work out the value of zakaah, or only the value of the goods up until today?.
Praise be to Allah.Firstly: 
    
    It should be 
    noted that the year with regard to trade goods starts at the time when you 
    acquired the cash with which you bought the goods. If the businessman owned 
    the minimum threshold (nisaab) of cash in Muharram, then he bought trade 
    goods with it in Ramadan, then the one-year due date for the trade goods 
    comes in the following Muharram and not in Ramadan. 

    This has been 
    explained in the answer to question number
    72315. 

    It is 
    permissible for you to pay zakaah on your trade goods in the form of fabric 
    or in the form of cash. 

    See the answer 
    to question number 22449. 

    Secondly: 

    The debts that 
    you owe -- whether they are for the price of the goods or otherwise -- 
    should not be subtracted from the wealth on which you are paying zakaah. So 
    if the goods are worth 50,000, and you owe debts of 30,000, then you have to 
    do pay zakaah on the whole 50,000. This has been explained in the answer to 
    question number 22426. 

    As for the 
    government fees and the rent of the store, if the time for paying them has 
    come and they have been paid before the end of the zakaah year, then there 
    is no zakaah on them, because that is wealth that was spent before the end 
    of the year. But if payment of them is delayed until after the year has 
    ended, they should not be subtracted from the wealth on which you are going 
    to pay zakaah. 

    Thirdly: 

    With regard to 
    the orders that are en route to you, if you already bought these orders and 
    the contract of sale has been done, then they should be included in your 
    possessions and should be counted as part of the wealth on which zakaah is 
    to be paid, whether you have paid their price in full or in part, or if you 
    have not paid anything yet, because debts -- as stated above -- should not 
    be subtracted from wealth that is subject to zakaah. 

    But if you 
    have not bought them yet, then they should not be counted as part of the 
    wealth on which zakaah is to be paid, because they are not in your 
    possession. 

    And Allaah knows best.