How is zakah calculated for modern projects such as animal husbandry and others?

Question:
Regarding the modern projects that have emerged for people in these days, namely: animal production projects, dairy production projects, agricultural production projects, and large real estate projects, such as buildings, is there any zakah due on these things? And how is its zakah paid?

Answer:
Its zakah is as mentioned previously; if these projects are for buying and selling and seeking a livelihood, he pays zakah on them whenever the lunar year (hawl) has passed over them. This applies to what he has prepared for sale, such as a building, land, a shop, or animals in his farm, or the like; he pays zakah on them when the hawl has passed over them based on their value.
As for the tools used for craftsmanship, there is no zakah on them. Similarly, land that is a farm is not subject to zakah; because he has not prepared it for sale, but rather to raise animals in it and pay zakah, or to plant crops in it, or the like.
So zakah is due on trade goods. As for the land itself and the land that he has prepared to plant in it and to raise animals in it, there is no zakah on it. Likewise, the carpenter and the blacksmith: the tools they have are not subject to zakah. The saw and other such tools are not subject to zakah. Rather, zakah is due on the wealth that he has prepared for sale, the wealth and the iron that is sold, the machines that are sold...