Calculating zakaat on items in a home-based online shop
Q: I own a home-based online shop. I would like to know the following:
1. Do I calculate zakāt on the selling price or cost price of unsold inventory?
2. Are customer receivables (orders shipped but not yet paid) zakatable on my yearly zakāt date?
3. If goods arrive only two days before the zakāt anniversary, must they be included?