How is zakat calculated for a cattle breeding and fattening project (cows for milk production and selling offspring, and fattening calves), and is it calculated for the entire project or for each partner, and what is the effect of some partners' debts on the zakat calculation?

Cows designated for milk and calf production are subject to zakat on livestock, provided they meet its conditions, such as reaching the nisab (minimum taxable amount) and being pasturing for most of the year. Calves are counted with their mothers and zakat is paid on them together. As for calves after they are sold, each partner pays zakat on their share of the price if it reaches the nisab and a year has passed. Similarly, income from milk sales is subject to zakat in the same manner. There is no zakat on fixed assets not intended for sale. Debt does not prevent zakat on livestock, but it is deducted from hidden wealth, such as cash, if the debtor has no other assets to pay off the debt.