Is machinery used for construction included as property in Wasiyyat?

In any kind of business — whether a factory, mill, or construction company — only the portion that belongs to the Musi is considered their property. For instance, if the total value of all assets of a company (including fixed assets, receivables, and bank balances) is 10 million, of which 6 million is owed to banks and other creditors, the Musi’s portion is 4 million. That amount is considered the Musi’s property, and on it they pay Hissa Jaidad. In other words, the total value of the property minus its liabilities equals the Musi’s portion on which Hissa Jaidad is paid.

Hissa Jaidad on businesses is required to be paid after the Musi’s death. If the Musi wishes to pay it during their lifetime, a Tashkhees (assessment) is made of the total value of the business, all amounts owed by the business are subtracted, and Hissa Jaidad is payable on the remainder.