Zakat of selfemployment

It includes income of doctors,engineers, lawyers, accountants and artisans, and when possessed an amount to the Nisab and exceeded their basic needs.

The Fixed and movable assets:-
1- The fixed assets such as buildings and movable assets such as cars and refrigerator if the owner sold it.
Is it eligible for Zakat and when?
(a) If the owner sold it to purchase an alternative house for example , in this case no Zakat is charged.
(b) If the owner sold it to an essential need such as medical treatment and debt, in this case no Zakat is charged.
(c) If the owner sold it to take advantage of price in an investment, in this case Zakat charged in its price after elapse of Hijra year.
2- If the fixed and movable assets are for trade such as lands and cars and taken to trade offers to sell it from time to time . The Zakat charged is the Zakat of trade wares at the elapse of Hijra year within all his/her property together with the value of the fixed and movable assets.
3- If the fixed and movable assets are for saving i.e, the owner maintained to sell it when its price increased or for saving, it Zakat is due when it be sold and no elapse of Hijra year is required compared to the monopoly merchant.