This is the total amount of cash you have at this time. This amount could be in bank accounts, at home, or in your wallets etc.

That is the total amount of deposits you expect to receive back at some point in the future, such as rental deposit. Although this amount is not in your possession at the moment, but it is actually yours, therefores zakat due on it.

That is any amount of money you loaned to others and you expect it back when it is due. This is still considered your money, although it is not in your possession at the moment. However, if you think certain loan will not be paid back fully, or on time, then you don't have to pay Zakat on it every year. The day you receive it back, you pay zakat on it. The zakat due will be only for one year (2.5% of total amount).

The amount of tax refund, which you expect to receive, is your money. Although it is not in your possession right now. You have to pay Zakat on it.

If you own or invest in gold or other precious metals, you must pay Zakat on their current value. However, women jewelry is not subject to Zakat unless its amount is above the average jewelry for everyday usage.

If you invest in stocks or bonds, or if you have certain pension plan, these are considered part of your wealth and you have to pay Zakat on their total current value.Although you may not be able to cash your pension plan, at this moment, it is yours. Also, although investing in bonds is unlawful, on their value zakat is due.

This is the total amount of cash you have at your business bank accounts as well as in your hand. Even the invoices that are due and you expect them to be paid, you pay Zakat on them.

If you have a business, you pay Zakat on the wholesale value of all commodities you have. However, you don't need to pay Zakat on the equipment and tools you use to conduct your business such as computers or refrigerators.

That is any receivables you expect to get such as fees for some job you already did or your last payroll check you already worked for.