The confirmed expenses and costs that the taxpayer will incur, with no future possibility of non-payment, and which are essential for the activity, are deductible by the taxpayer from the profit to determine the zakatable profit. The corresponding opening credit balances appearing in the financial position statement and related to those expenses, are added as-is at the end of the fiscal year to the zakat base.

It is an established principle in accounting to match revenue with expenses when calculating the zakatable liability and deriving the result of that matching as the amount subject to zakat. Taking only the revenue without considering the incurred expenses that led to it is not permissible.