id	sid	tid	token	lemma	pos
ajiss-2593	1	1	net	net	ADJ
ajiss-2593	1	2	working	working	NOUN
ajiss-2593	1	3	capital	capital	NOUN
ajiss-2593	1	4	versus	versus	ADP
ajiss-2593	1	5	net	net	ADJ
ajiss-2593	1	6	owner	owner	NOUN
ajiss-2593	1	7	's	's	PART
ajiss-2593	1	8	equity	equity	NOUN
ajiss-2593	1	9	approaches	approach	NOUN
ajiss-2593	1	10	to	to	ADP
ajiss-2593	1	11	computing	compute	VERB
ajiss-2593	1	12	zakatable	zakatable	ADJ
ajiss-2593	1	13	amount	amount	NOUN
ajiss-2593	1	14	:	:	PUNCT
ajiss-2593	1	15	a	a	DET
ajiss-2593	1	16	conceptual	conceptual	ADJ
ajiss-2593	1	17	comparison	comparison	NOUN
ajiss-2593	1	18	and	and	CCONJ
ajiss-2593	1	19	application	application	NOUN
ajiss-2593	1	20	mohamed	mohamed	PROPN
ajiss-2593	1	21	h.	h.	PROPN
ajiss-2593	1	22	el	el	PROPN
ajiss-2593	1	23	-	-	PUNCT
ajiss-2593	1	24	badawi	badawi	PROPN
ajiss-2593	1	25	and	and	CCONJ
ajiss-2593	1	26	sultan	sultan	PROPN
ajiss-2593	1	27	m.	m.	PROPN
ajiss-2593	1	28	al	al	PROPN
ajiss-2593	1	29	-	-	PUNCT
ajiss-2593	1	30	sultan	sultan	PROPN
ajiss-2593	1	31	introduction	introduction	NOUN
ajiss-2593	1	32	zakah	zakah	PROPN
ajiss-2593	1	33	is	be	AUX
ajiss-2593	1	34	a	a	DET
ajiss-2593	1	35	form	form	NOUN
ajiss-2593	1	36	of	of	ADP
ajiss-2593	1	37	tax	tax	NOUN
ajiss-2593	1	38	and	and	CCONJ
ajiss-2593	1	39	alms	alm	NOUN
ajiss-2593	1	40	mandated	mandate	VERB
ajiss-2593	1	41	by	by	ADP
ajiss-2593	1	42	islam	islam	PROPN
ajiss-2593	1	43	?	?	PUNCT
ajiss-2593	2	1	the	the	DET
ajiss-2593	2	2	concepts	concept	NOUN
ajiss-2593	2	3	underly	underly	ADV
ajiss-2593	2	4	ing	ing	ADJ
ajiss-2593	2	5	zakah	zakah	PROPN
ajiss-2593	2	6	are	be	AUX
ajiss-2593	2	7	that	that	SCONJ
ajiss-2593	2	8	the	the	DET
ajiss-2593	2	9	rich	rich	ADJ
ajiss-2593	2	10	are	be	AUX
ajiss-2593	2	11	responsible	responsible	ADJ
ajiss-2593	2	12	for	for	ADP
ajiss-2593	2	13	the	the	DET
ajiss-2593	2	14	poor	poor	ADJ
ajiss-2593	2	15	and	and	CCONJ
ajiss-2593	2	16	the	the	DET
ajiss-2593	2	17	poor	poor	ADJ
ajiss-2593	2	18	have	have	VERB
ajiss-2593	2	19	the	the	DET
ajiss-2593	2	20	right	right	NOUN
ajiss-2593	2	21	to	to	PART
ajiss-2593	2	22	receive	receive	VERB
ajiss-2593	2	23	zakah.2	zakah.2	NOUN
ajiss-2593	2	24	this	this	PRON
ajiss-2593	2	25	does	do	AUX
ajiss-2593	2	26	not	not	PART
ajiss-2593	2	27	imply	imply	VERB
ajiss-2593	2	28	that	that	SCONJ
ajiss-2593	2	29	islam	islam	PROPN
ajiss-2593	2	30	is	be	AUX
ajiss-2593	2	31	anticapitalist	anticapitalist	ADJ
ajiss-2593	2	32	;	;	PUNCT
ajiss-2593	2	33	in	in	ADP
ajiss-2593	2	34	fact	fact	NOUN
ajiss-2593	2	35	,	,	PUNCT
ajiss-2593	2	36	islam	islam	PROPN
ajiss-2593	2	37	motivates	motivate	VERB
ajiss-2593	2	38	the	the	DET
ajiss-2593	2	39	rich	rich	ADJ
ajiss-2593	2	40	to	to	PART
ajiss-2593	2	41	invest	invest	VERB
ajiss-2593	2	42	funds	fund	NOUN
ajiss-2593	2	43	so	so	SCONJ
ajiss-2593	2	44	they	they	PRON
ajiss-2593	2	45	will	will	AUX
ajiss-2593	2	46	not	not	PART
ajiss-2593	2	47	be	be	AUX
ajiss-2593	2	48	diminshed	diminshe	VERB
ajiss-2593	2	49	by	by	ADP
ajiss-2593	2	50	paying	pay	VERB
ajiss-2593	2	51	zakah	zakah	NOUN
ajiss-2593	2	52	.	.	PUNCT
ajiss-2593	3	1	islam	islam	PROPN
ajiss-2593	3	2	opposes	oppose	VERB
ajiss-2593	3	3	idle	idle	ADJ
ajiss-2593	3	4	savings	saving	NOUN
ajiss-2593	3	5	,	,	PUNCT
ajiss-2593	3	6	as	as	SCONJ
ajiss-2593	3	7	it	it	PRON
ajiss-2593	3	8	encourages	encourage	VERB
ajiss-2593	3	9	the	the	DET
ajiss-2593	3	10	investment	investment	NOUN
ajiss-2593	3	11	of	of	ADP
ajiss-2593	3	12	funds	fund	NOUN
ajiss-2593	3	13	for	for	ADP
ajiss-2593	3	14	increased	increase	VERB
ajiss-2593	3	15	production	production	NOUN
ajiss-2593	3	16	,	,	PUNCT
ajiss-2593	3	17	employment	employment	NOUN
ajiss-2593	3	18	,	,	PUNCT
ajiss-2593	3	19	and	and	CCONJ
ajiss-2593	3	20	assistance	assistance	NOUN
ajiss-2593	3	21	to	to	ADP
ajiss-2593	3	22	the	the	DET
ajiss-2593	3	23	p00r.~	p00r.~	PROPN
ajiss-2593	3	24	zakah	zakah	PROPN
ajiss-2593	3	25	is	be	AUX
ajiss-2593	3	26	ordained	ordain	VERB
ajiss-2593	3	27	by	by	ADP
ajiss-2593	3	28	the	the	DET
ajiss-2593	3	29	qur'an	qur'an	NOUN
ajiss-2593	3	30	,	,	PUNCT
ajiss-2593	3	31	but	but	CCONJ
ajiss-2593	3	32	its	its	PRON
ajiss-2593	3	33	technical	technical	ADJ
ajiss-2593	3	34	details	detail	NOUN
ajiss-2593	3	35	are	be	AUX
ajiss-2593	3	36	interpreted	interpret	VERB
ajiss-2593	3	37	by	by	ADP
ajiss-2593	3	38	the	the	DET
ajiss-2593	3	39	rules	rule	NOUN
ajiss-2593	3	40	and	and	CCONJ
ajiss-2593	3	41	jurisprudence	jurisprudence	NOUN
ajiss-2593	3	42	of	of	ADP
ajiss-2593	3	43	islam	islam	PROPN
ajiss-2593	3	44	.	.	PUNCT
ajiss-2593	3	45	'	'	PUNCT
ajiss-2593	4	1	mohamed	mohamed	PROPN
ajiss-2593	4	2	h.	h.	PROPN
ajiss-2593	4	3	el	el	PROPN
ajiss-2593	4	4	-	-	PUNCT
ajiss-2593	4	5	badawi	badawi	PROPN
ajiss-2593	4	6	is	be	AUX
ajiss-2593	4	7	a	a	DET
ajiss-2593	4	8	professor	professor	NOUN
ajiss-2593	4	9	in	in	ADP
ajiss-2593	4	10	the	the	DET
ajiss-2593	4	11	department	department	PROPN
ajiss-2593	4	12	of	of	ADP
ajiss-2593	4	13	accountinglaw	accountinglaw	PROPN
ajiss-2593	4	14	,	,	PUNCT
ajiss-2593	4	15	california	california	PROPN
ajiss-2593	4	16	state	state	PROPN
ajiss-2593	4	17	university	university	PROPN
ajiss-2593	4	18	,	,	PUNCT
ajiss-2593	4	19	dominguez	dominguez	PROPN
ajiss-2593	4	20	hills	hills	PROPN
ajiss-2593	4	21	,	,	PUNCT
ajiss-2593	4	22	carson	carson	PROPN
ajiss-2593	4	23	,	,	PUNCT
ajiss-2593	4	24	california	california	PROPN
ajiss-2593	4	25	.	.	PUNCT
ajiss-2593	5	1	sultan	sultan	PROPN
ajiss-2593	5	2	m.	m.	PROPN
ajiss-2593	5	3	al	al	PROPN
ajiss-2593	5	4	-	-	PUNCT
ajiss-2593	5	5	sultan	sultan	PROPN
ajiss-2593	5	6	is	be	AUX
ajiss-2593	5	7	an	an	DET
ajiss-2593	5	8	associate	associate	ADJ
ajiss-2593	5	9	pro	pro	ADJ
ajiss-2593	5	10	fessor	fessor	NOUN
ajiss-2593	5	11	in	in	ADP
ajiss-2593	5	12	the	the	DET
ajiss-2593	5	13	department	department	NOUN
ajiss-2593	5	14	of	of	ADP
ajiss-2593	5	15	accounting	accounting	PROPN
ajiss-2593	5	16	,	,	PUNCT
ajiss-2593	5	17	king	king	PROPN
ajiss-2593	5	18	saud	saud	PROPN
ajiss-2593	5	19	university	university	PROPN
ajiss-2593	5	20	,	,	PUNCT
ajiss-2593	5	21	riyadh	riyadh	PROPN
ajiss-2593	5	22	,	,	PUNCT
ajiss-2593	5	23	saudi	saudi	PROPN
ajiss-2593	5	24	arabia	arabia	PROPN
ajiss-2593	5	25	.	.	PUNCT
ajiss-2593	6	1	'	'	PUNCT
ajiss-2593	6	2	the	the	DET
ajiss-2593	6	3	word	word	NOUN
ajiss-2593	6	4	"	"	PUNCT
ajiss-2593	6	5	zakah	zakah	X
ajiss-2593	6	6	"	"	PUNCT
ajiss-2593	6	7	means	mean	VERB
ajiss-2593	6	8	to	to	PART
ajiss-2593	6	9	grow	grow	VERB
ajiss-2593	6	10	,	,	PUNCT
ajiss-2593	6	11	to	to	PART
ajiss-2593	6	12	purify	purify	VERB
ajiss-2593	6	13	,	,	PUNCT
ajiss-2593	6	14	to	to	PART
ajiss-2593	6	15	improve	improve	VERB
ajiss-2593	6	16	:	:	PUNCT
ajiss-2593	6	17	"	"	PUNCT
ajiss-2593	6	18	take	take	VERB
ajiss-2593	6	19	alms	alm	NOUN
ajiss-2593	6	20	(	(	PUNCT
ajiss-2593	6	21	zakah	zakah	X
ajiss-2593	6	22	)	)	PUNCT
ajiss-2593	6	23	out	out	ADP
ajiss-2593	6	24	of	of	ADP
ajiss-2593	6	25	their	their	PRON
ajiss-2593	6	26	property	property	NOUN
ajiss-2593	6	27	-	-	PUNCT
ajiss-2593	6	28	thou	thou	NOUN
ajiss-2593	6	29	wouldst	wouldst	ADJ
ajiss-2593	6	30	cleanse	cleanse	VERB
ajiss-2593	6	31	them	they	PRON
ajiss-2593	6	32	and	and	CCONJ
ajiss-2593	6	33	purify	purify	VERB
ajiss-2593	6	34	them	they	PRON
ajiss-2593	6	35	thereby	thereby	ADV
ajiss-2593	6	36	"	"	PUNCT
ajiss-2593	6	37	(	(	PUNCT
ajiss-2593	6	38	qur'an	qur'an	NOUN
ajiss-2593	6	39	9:103	9:103	NUM
ajiss-2593	6	40	)	)	PUNCT
ajiss-2593	6	41	.	.	PUNCT
ajiss-2593	7	1	it	it	PRON
ajiss-2593	7	2	is	be	AUX
ajiss-2593	7	3	used	use	VERB
ajiss-2593	7	4	in	in	ADP
ajiss-2593	7	5	the	the	DET
ajiss-2593	7	6	qur'an	qur'an	NOUN
ajiss-2593	7	7	and	and	CCONJ
ajiss-2593	7	8	the	the	DET
ajiss-2593	7	9	sunnah	sunnah	NOUN
ajiss-2593	7	10	as	as	ADP
ajiss-2593	7	11	an	an	DET
ajiss-2593	7	12	obligatory	obligatory	ADJ
ajiss-2593	7	13	alms	alm	NOUN
ajiss-2593	7	14	(	(	PUNCT
ajiss-2593	7	15	+	+	NOUN
ajiss-2593	7	16	mizqah	mizqah	NOUN
ajiss-2593	7	17	)	)	PUNCT
ajiss-2593	7	18	,	,	PUNCT
ajiss-2593	7	19	while	while	SCONJ
ajiss-2593	7	20	the	the	DET
ajiss-2593	7	21	ordinary	ordinary	ADJ
ajiss-2593	7	22	alms	alm	NOUN
ajiss-2593	7	23	are	be	AUX
ajiss-2593	7	24	voluntary	voluntary	ADJ
ajiss-2593	7	25	.	.	PUNCT
ajiss-2593	8	1	however	however	ADV
ajiss-2593	8	2	,	,	PUNCT
ajiss-2593	8	3	zakah	zakah	PROPN
ajiss-2593	8	4	is	be	AUX
ajiss-2593	8	5	not	not	PART
ajiss-2593	8	6	a	a	DET
ajiss-2593	8	7	tax	tax	NOUN
ajiss-2593	8	8	in	in	ADP
ajiss-2593	8	9	the	the	DET
ajiss-2593	8	10	real	real	ADJ
ajiss-2593	8	11	sense	sense	NOUN
ajiss-2593	8	12	of	of	ADP
ajiss-2593	8	13	the	the	DET
ajiss-2593	8	14	term	term	NOUN
ajiss-2593	8	15	,	,	PUNCT
ajiss-2593	8	16	because	because	SCONJ
ajiss-2593	8	17	it	it	PRON
ajiss-2593	8	18	is	be	AUX
ajiss-2593	8	19	levied	levy	VERB
ajiss-2593	8	20	only	only	ADV
ajiss-2593	8	21	on	on	ADP
ajiss-2593	8	22	muslims	muslim	NOUN
ajiss-2593	8	23	,	,	PUNCT
ajiss-2593	8	24	who	who	PRON
ajiss-2593	8	25	pay	pay	VERB
ajiss-2593	8	26	zakah	zakah	NOUN
ajiss-2593	8	27	as	as	ADP
ajiss-2593	8	28	a	a	DET
ajiss-2593	8	29	religious	religious	ADJ
ajiss-2593	8	30	duty	duty	NOUN
ajiss-2593	8	31	:	:	PUNCT
ajiss-2593	8	32	"	"	PUNCT
ajiss-2593	8	33	those	those	PRON
ajiss-2593	8	34	who	who	PRON
ajiss-2593	8	35	spend	spend	VERB
ajiss-2593	8	36	their	their	PRON
ajiss-2593	8	37	wealth	wealth	NOUN
ajiss-2593	8	38	to	to	PART
ajiss-2593	8	39	seek	seek	VERB
ajiss-2593	8	40	allah	allah	PROPN
ajiss-2593	8	41	's	's	PART
ajiss-2593	8	42	pleasure	pleasure	NOUN
ajiss-2593	8	43	and	and	CCONJ
ajiss-2593	8	44	strengthen	strengthen	VERB
ajiss-2593	8	45	(	(	PUNCT
ajiss-2593	8	46	the	the	DET
ajiss-2593	8	47	roots	root	NOUN
ajiss-2593	8	48	of	of	ADP
ajiss-2593	8	49	their	their	PRON
ajiss-2593	8	50	faith	faith	NOUN
ajiss-2593	8	51	)	)	PUNCT
ajiss-2593	8	52	in	in	ADP
ajiss-2593	8	53	their	their	PRON
ajiss-2593	8	54	souls	soul	NOUN
ajiss-2593	8	55	"	"	PUNCT
ajiss-2593	8	56	(	(	PUNCT
ajiss-2593	8	57	qur'an	qur'an	NOUN
ajiss-2593	8	58	2:265	2:265	NUM
ajiss-2593	8	59	)	)	PUNCT
ajiss-2593	8	60	.	.	PUNCT
ajiss-2593	9	1	for	for	ADP
ajiss-2593	9	2	further	further	ADJ
ajiss-2593	9	3	discussion	discussion	NOUN
ajiss-2593	9	4	,	,	PUNCT
ajiss-2593	9	5	see	see	VERB
ajiss-2593	9	6	abdullah	abdullah	PROPN
ajiss-2593	9	7	nasseef	nasseef	PROPN
ajiss-2593	9	8	,	,	PUNCT
ajiss-2593	9	9	muhammad	muhammad	PROPN
ajiss-2593	9	10	:	:	PUNCT
ajiss-2593	9	11	encyclopedia	encyclopedia	NOUN
ajiss-2593	9	12	of	of	ADP
ajiss-2593	9	13	seerah	seerah	PROPN
ajiss-2593	9	14	,	,	PUNCT
ajiss-2593	9	15	vol	vol	NOUN
ajiss-2593	10	1	.	.	PUNCT
ajiss-2593	10	2	ii	ii	PROPN
ajiss-2593	10	3	(	(	PUNCT
ajiss-2593	10	4	london	london	PROPN
ajiss-2593	10	5	:	:	PUNCT
ajiss-2593	10	6	seerah	seerah	PROPN
ajiss-2593	10	7	foundation	foundation	PROPN
ajiss-2593	10	8	,	,	PUNCT
ajiss-2593	10	9	1986	1986	NUM
ajiss-2593	10	10	)	)	PUNCT
ajiss-2593	10	11	,	,	PUNCT
ajiss-2593	10	12	426	426	NUM
ajiss-2593	10	13	-	-	SYM
ajiss-2593	10	14	7	7	NUM
ajiss-2593	10	15	.	.	NUM
ajiss-2593	11	1	tand	tand	NOUN
ajiss-2593	11	2	in	in	ADP
ajiss-2593	11	3	their	their	PRON
ajiss-2593	11	4	wealth	wealth	NOUN
ajiss-2593	11	5	is	be	AUX
ajiss-2593	11	6	the	the	DET
ajiss-2593	11	7	right	right	NOUN
ajiss-2593	11	8	of	of	ADP
ajiss-2593	11	9	him	he	PRON
ajiss-2593	11	10	who	who	PRON
ajiss-2593	11	11	asks	ask	VERB
ajiss-2593	11	12	,	,	PUNCT
ajiss-2593	11	13	and	and	CCONJ
ajiss-2593	11	14	him	he	PRON
ajiss-2593	11	15	who	who	PRON
ajiss-2593	11	16	is	be	AUX
ajiss-2593	11	17	needy	needy	ADJ
ajiss-2593	11	18	"	"	PUNCT
ajiss-2593	11	19	(	(	PUNCT
ajiss-2593	11	20	qur'an	qur'an	NOUN
ajiss-2593	11	21	51:19	51:19	NUM
ajiss-2593	11	22	)	)	PUNCT
ajiss-2593	11	23	.	.	PUNCT
ajiss-2593	12	1	3"woe	3"woe	NUM
ajiss-2593	12	2	to	to	ADP
ajiss-2593	12	3	every	every	DET
ajiss-2593	12	4	(	(	PUNCT
ajiss-2593	12	5	kind	kind	ADJ
ajiss-2593	12	6	00	00	NOUN
ajiss-2593	12	7	scandalmonger	scandalmonger	NOUN
ajiss-2593	12	8	and	and	CCONJ
ajiss-2593	12	9	backbiter	backbiter	NOUN
ajiss-2593	12	10	,	,	PUNCT
ajiss-2593	12	11	who	who	PRON
ajiss-2593	12	12	pileth	pileth	VERB
ajiss-2593	12	13	up	up	ADP
ajiss-2593	12	14	wealth	wealth	NOUN
ajiss-2593	12	15	and	and	CCONJ
ajiss-2593	12	16	layeth	layeth	VERB
ajiss-2593	12	17	it	it	PRON
ajiss-2593	12	18	by	by	ADP
ajiss-2593	12	19	,	,	PUNCT
ajiss-2593	12	20	thinking	think	VERB
ajiss-2593	12	21	that	that	SCONJ
ajiss-2593	12	22	his	his	PRON
ajiss-2593	12	23	wealth	wealth	NOUN
ajiss-2593	12	24	would	would	AUX
ajiss-2593	12	25	make	make	VERB
ajiss-2593	12	26	him	he	PRON
ajiss-2593	12	27	last	last	ADJ
ajiss-2593	12	28	forever	forever	ADV
ajiss-2593	12	29	!	!	PUNCT
ajiss-2593	12	30	"	"	PUNCT
ajiss-2593	13	1	(	(	PUNCT
ajiss-2593	13	2	qur'an	qur'an	NOUN
ajiss-2593	13	3	104	104	NUM
ajiss-2593	13	4	:	:	PUNCT
ajiss-2593	13	5	l-3	l-3	PROPN
ajiss-2593	13	6	)	)	PUNCT
ajiss-2593	13	7	.	.	PUNCT
ajiss-2593	14	1	one	one	NUM
ajiss-2593	14	2	of	of	ADP
ajiss-2593	14	3	the	the	DET
ajiss-2593	14	4	vices	vice	NOUN
ajiss-2593	14	5	condemned	condemn	VERB
ajiss-2593	14	6	here	here	ADV
ajiss-2593	14	7	is	be	AUX
ajiss-2593	14	8	"	"	PUNCT
ajiss-2593	14	9	.	.	PUNCT
ajiss-2593	14	10	.	.	PUNCT
ajiss-2593	14	11	.	.	PUNCT
ajiss-2593	15	1	piling	pile	VERB
ajiss-2593	15	2	up	up	ADP
ajiss-2593	15	3	wealth	wealth	NOUN
ajiss-2593	15	4	,	,	PUNCT
ajiss-2593	15	5	not	not	PART
ajiss-2593	15	6	for	for	ADP
ajiss-2593	15	7	use	use	NOUN
ajiss-2593	15	8	and	and	CCONJ
ajiss-2593	15	9	service	service	NOUN
ajiss-2593	15	10	to	to	ADP
ajiss-2593	15	11	those	those	PRON
ajiss-2593	15	12	who	who	PRON
ajiss-2593	15	13	need	need	VERB
ajiss-2593	15	14	it	it	PRON
ajiss-2593	15	15	,	,	PUNCT
ajiss-2593	15	16	but	but	CCONJ
ajiss-2593	15	17	in	in	ADP
ajiss-2593	15	18	miserly	miserly	ADJ
ajiss-2593	15	19	hoards	hoard	NOUN
ajiss-2593	15	20	as	as	SCONJ
ajiss-2593	15	21	if	if	SCONJ
ajiss-2593	15	22	such	such	ADJ
ajiss-2593	15	23	hoards	hoard	NOUN
ajiss-2593	15	24	can	can	AUX
ajiss-2593	15	25	prolong	prolong	VERB
ajiss-2593	15	26	the	the	DET
ajiss-2593	15	27	miser	miser	NOUN
ajiss-2593	15	28	's	's	PART
ajiss-2593	15	29	life	life	NOUN
ajiss-2593	15	30	or	or	CCONJ
ajiss-2593	15	31	give	give	VERB
ajiss-2593	15	32	him	he	PRON
ajiss-2593	15	33	immortali	immortali	ADJ
ajiss-2593	15	34	ty	ty	INTJ
ajiss-2593	15	35	.	.	PUNCT
ajiss-2593	15	36	"	"	PUNCT
ajiss-2593	16	1	a.	a.	PROPN
ajiss-2593	16	2	yusuf	yusuf	PROPN
ajiss-2593	16	3	mi	mi	PROPN
ajiss-2593	16	4	,	,	PUNCT
ajiss-2593	16	5	the	the	DET
ajiss-2593	16	6	holy	holy	PROPN
ajiss-2593	16	7	qurzln	qurzln	PROPN
ajiss-2593	16	8	(	(	PUNCT
ajiss-2593	16	9	b	b	NOUN
ajiss-2593	16	10	r	r	NOUN
ajiss-2593	16	11	e	e	NOUN
ajiss-2593	16	12	n	n	NOUN
ajiss-2593	16	13	t	t	PROPN
ajiss-2593	16	14	w	w	PROPN
ajiss-2593	16	15	d	d	PROPN
ajiss-2593	16	16	,	,	PUNCT
ajiss-2593	16	17	md	md	PROPN
ajiss-2593	16	18	:	:	PUNCT
ajiss-2593	16	19	amana	amana	PROPN
ajiss-2593	16	20	corporation	corporation	PROPN
ajiss-2593	16	21	,	,	PUNCT
ajiss-2593	16	22	1989	1989	NUM
ajiss-2593	16	23	)	)	PUNCT
ajiss-2593	16	24	,	,	PUNCT
ajiss-2593	16	25	1698	1698	NUM
ajiss-2593	16	26	,	,	PUNCT
ajiss-2593	16	27	note	note	NOUN
ajiss-2593	16	28	6266	6266	NUM
ajiss-2593	16	29	.	.	PUNCT
ajiss-2593	17	1	'	'	PUNCT
ajiss-2593	17	2	nasseef	nasseef	NOUN
ajiss-2593	17	3	,	,	PUNCT
ajiss-2593	17	4	op	op	NOUN
ajiss-2593	17	5	.	.	PUNCT
ajiss-2593	18	1	cit	cit	PROPN
ajiss-2593	18	2	.	.	PROPN
ajiss-2593	18	3	,	,	PUNCT
ajiss-2593	18	4	426	426	NUM
ajiss-2593	18	5	,	,	PUNCT
ajiss-2593	18	6	states	state	VERB
ajiss-2593	18	7	that	that	SCONJ
ajiss-2593	18	8	the	the	DET
ajiss-2593	18	9	rate	rate	NOUN
ajiss-2593	18	10	of	of	ADP
ajiss-2593	18	11	payment	payment	NOUN
ajiss-2593	18	12	,	,	PUNCT
ajiss-2593	18	13	exemption	exemption	NOUN
ajiss-2593	18	14	limit	limit	NOUN
ajiss-2593	18	15	,	,	PUNCT
ajiss-2593	18	16	and	and	CCONJ
ajiss-2593	18	17	orher	orher	VERB
ajiss-2593	18	18	rules	rule	NOUN
ajiss-2593	18	19	and	and	CCONJ
ajiss-2593	18	20	regulations	regulation	NOUN
ajiss-2593	18	21	concerning	concern	VERB
ajiss-2593	18	22	zakah	zakah	PROPN
ajiss-2593	18	23	are	be	AUX
ajiss-2593	18	24	determined	determine	VERB
ajiss-2593	18	25	by	by	ADP
ajiss-2593	18	26	muslim	muslim	ADJ
ajiss-2593	18	27	scholars	scholar	NOUN
ajiss-2593	18	28	based	base	VERB
ajiss-2593	18	29	on	on	ADP
ajiss-2593	18	30	the	the	DET
ajiss-2593	18	31	prophet	prophet	NOUN
ajiss-2593	18	32	's	's	PART
ajiss-2593	18	33	teachings	teaching	NOUN
ajiss-2593	18	34	.	.	PUNCT
ajiss-2593	19	1	for	for	ADP
ajiss-2593	19	2	example	example	NOUN
ajiss-2593	19	3	:	:	PUNCT
ajiss-2593	19	4	"	"	PUNCT
ajiss-2593	19	5	all	all	DET
ajiss-2593	19	6	types	type	NOUN
ajiss-2593	19	7	of	of	ADP
ajiss-2593	19	8	capital	capital	NOUN
ajiss-2593	19	9	which	which	PRON
ajiss-2593	19	10	have	have	AUX
ajiss-2593	19	11	been	be	AUX
ajiss-2593	19	12	in	in	ADP
ajiss-2593	19	13	the	the	DET
ajiss-2593	19	14	possession	possession	NOUN
ajiss-2593	19	15	of	of	ADP
ajiss-2593	19	16	the	the	DET
ajiss-2593	19	17	owner	owner	NOUN
ajiss-2593	19	18	all	all	DET
ajiss-2593	19	19	economic	economic	ADJ
ajiss-2593	19	20	entities	entity	NOUN
ajiss-2593	19	21	maintain	maintain	VERB
ajiss-2593	19	22	financial	financial	ADJ
ajiss-2593	19	23	records	record	NOUN
ajiss-2593	19	24	of	of	ADP
ajiss-2593	19	25	some	some	DET
ajiss-2593	19	26	kind	kind	NOUN
ajiss-2593	19	27	and	and	CCONJ
ajiss-2593	19	28	prepare	prepare	VERB
ajiss-2593	19	29	financial	financial	ADJ
ajiss-2593	19	30	statements	statement	NOUN
ajiss-2593	19	31	according	accord	VERB
ajiss-2593	19	32	to	to	ADP
ajiss-2593	19	33	generally	generally	ADV
ajiss-2593	19	34	accepted	accept	VERB
ajiss-2593	19	35	accounting	accounting	NOUN
ajiss-2593	19	36	standards	standard	NOUN
ajiss-2593	19	37	.	.	PUNCT
ajiss-2593	20	1	these	these	DET
ajiss-2593	20	2	records	record	NOUN
ajiss-2593	20	3	and	and	CCONJ
ajiss-2593	20	4	statements	statement	NOUN
ajiss-2593	20	5	are	be	AUX
ajiss-2593	20	6	designed	design	VERB
ajiss-2593	20	7	for	for	ADP
ajiss-2593	20	8	different	different	ADJ
ajiss-2593	20	9	purposes	purpose	NOUN
ajiss-2593	20	10	and	and	CCONJ
ajiss-2593	20	11	are	be	AUX
ajiss-2593	20	12	not	not	PART
ajiss-2593	20	13	necessary	necessary	ADJ
ajiss-2593	20	14	for	for	ADP
ajiss-2593	20	15	determining	determine	VERB
ajiss-2593	20	16	the	the	DET
ajiss-2593	20	17	amount	amount	NOUN
ajiss-2593	20	18	of	of	ADP
ajiss-2593	20	19	wealth	wealth	NOUN
ajiss-2593	20	20	subject	subject	NOUN
ajiss-2593	20	21	to	to	ADP
ajiss-2593	20	22	zakah	zakah	PROPN
ajiss-2593	20	23	.	.	PUNCT
ajiss-2593	21	1	many	many	ADJ
ajiss-2593	21	2	researchers	researcher	NOUN
ajiss-2593	21	3	have	have	AUX
ajiss-2593	21	4	investigated	investigate	VERB
ajiss-2593	21	5	the	the	DET
ajiss-2593	21	6	methods	method	NOUN
ajiss-2593	21	7	employed	employ	VERB
ajiss-2593	21	8	to	to	PART
ajiss-2593	21	9	determine	determine	VERB
ajiss-2593	21	10	the	the	DET
ajiss-2593	21	11	zakatable	zakatable	ADJ
ajiss-2593	21	12	amount	amount	NOUN
ajiss-2593	21	13	levied	levy	VERB
ajiss-2593	21	14	on	on	ADP
ajiss-2593	21	15	trade	trade	NOUN
ajiss-2593	21	16	assets	asset	NOUN
ajiss-2593	21	17	(	(	PUNCT
ajiss-2593	21	18	sr	sr	X
ajiss-2593	21	19	*	*	PUNCT
ajiss-2593	21	20	al	al	PROPN
ajiss-2593	21	21	tijiirdz	tijiirdz	PROPN
ajiss-2593	21	22	)	)	PUNCT
ajiss-2593	21	23	.	.	PUNCT
ajiss-2593	22	1	these	these	DET
ajiss-2593	22	2	methods	method	NOUN
ajiss-2593	22	3	may	may	AUX
ajiss-2593	22	4	be	be	AUX
ajiss-2593	22	5	sum	sum	NOUN
ajiss-2593	22	6	marized	marize	VERB
ajiss-2593	22	7	into	into	ADP
ajiss-2593	22	8	two	two	NUM
ajiss-2593	22	9	approaches	approach	NOUN
ajiss-2593	22	10	:	:	PUNCT
ajiss-2593	22	11	a	a	X
ajiss-2593	22	12	)	)	PUNCT
ajiss-2593	22	13	the	the	DET
ajiss-2593	22	14	net	net	ADJ
ajiss-2593	22	15	working	work	VERB
ajiss-2593	22	16	capital	capital	NOUN
ajiss-2593	22	17	approach	approach	NOUN
ajiss-2593	22	18	and	and	CCONJ
ajiss-2593	22	19	b	b	X
ajiss-2593	22	20	)	)	PUNCT
ajiss-2593	22	21	the	the	DET
ajiss-2593	22	22	owner	owner	NOUN
ajiss-2593	22	23	's	's	PART
ajiss-2593	22	24	equity	equity	NOUN
ajiss-2593	22	25	approach	approach	NOUN
ajiss-2593	22	26	.	.	PUNCT
ajiss-2593	23	1	this	this	DET
ajiss-2593	23	2	paper	paper	NOUN
ajiss-2593	23	3	investigates	investigate	VERB
ajiss-2593	23	4	the	the	DET
ajiss-2593	23	5	feasibility	feasibility	NOUN
ajiss-2593	23	6	of	of	ADP
ajiss-2593	23	7	using	use	VERB
ajiss-2593	23	8	the	the	DET
ajiss-2593	23	9	net	net	ADJ
ajiss-2593	23	10	working	work	VERB
ajiss-2593	23	11	capital	capital	NOUN
ajiss-2593	23	12	approach	approach	NOUN
ajiss-2593	23	13	(	(	PUNCT
ajiss-2593	23	14	i.e.	i.e.	X
ajiss-2593	23	15	,	,	PUNCT
ajiss-2593	23	16	accounting	accounting	NOUN
ajiss-2593	23	17	principles	principle	NOUN
ajiss-2593	23	18	)	)	PUNCT
ajiss-2593	23	19	and	and	CCONJ
ajiss-2593	23	20	the	the	DET
ajiss-2593	23	21	owner	owner	NOUN
ajiss-2593	23	22	's	's	PART
ajiss-2593	23	23	net	net	ADJ
ajiss-2593	23	24	equity	equity	NOUN
ajiss-2593	23	25	approach	approach	NOUN
ajiss-2593	23	26	(	(	PUNCT
ajiss-2593	23	27	i.e.	i.e.	X
ajiss-2593	23	28	,	,	PUNCT
ajiss-2593	23	29	the	the	DET
ajiss-2593	23	30	saudi	saudi	ADJ
ajiss-2593	23	31	system	system	NOUN
ajiss-2593	23	32	)	)	PUNCT
ajiss-2593	23	33	to	to	PART
ajiss-2593	23	34	determine	determine	VERB
ajiss-2593	23	35	the	the	DET
ajiss-2593	23	36	zakatable	zakatable	ADJ
ajiss-2593	23	37	amount	amount	NOUN
ajiss-2593	23	38	of	of	ADP
ajiss-2593	23	39	trade	trade	NOUN
ajiss-2593	23	40	assets	asset	NOUN
ajiss-2593	23	41	.	.	PUNCT
ajiss-2593	24	1	it	it	PRON
ajiss-2593	24	2	will	will	AUX
ajiss-2593	24	3	also	also	ADV
ajiss-2593	24	4	show	show	VERB
ajiss-2593	24	5	the	the	DET
ajiss-2593	24	6	relationship	relationship	NOUN
ajiss-2593	24	7	between	between	ADP
ajiss-2593	24	8	the	the	DET
ajiss-2593	24	9	two	two	NUM
ajiss-2593	24	10	approaches	approach	NOUN
ajiss-2593	24	11	.	.	PUNCT
ajiss-2593	25	1	this	this	DET
ajiss-2593	25	2	paper	paper	NOUN
ajiss-2593	25	3	is	be	AUX
ajiss-2593	25	4	divided	divide	VERB
ajiss-2593	25	5	into	into	ADP
ajiss-2593	25	6	five	five	NUM
ajiss-2593	25	7	sections	section	NOUN
ajiss-2593	25	8	:	:	PUNCT
ajiss-2593	25	9	a	a	X
ajiss-2593	25	10	)	)	PUNCT
ajiss-2593	25	11	introducing	introduce	VERB
ajiss-2593	25	12	the	the	DET
ajiss-2593	25	13	principles	principle	NOUN
ajiss-2593	25	14	and	and	CCONJ
ajiss-2593	25	15	conditions	condition	NOUN
ajiss-2593	25	16	of	of	ADP
ajiss-2593	25	17	zakah	zakah	PROPN
ajiss-2593	25	18	accounting	account	VERB
ajiss-2593	25	19	for	for	ADP
ajiss-2593	25	20	businesses	business	NOUN
ajiss-2593	25	21	;	;	PUNCT
ajiss-2593	25	22	b	b	X
ajiss-2593	25	23	)	)	PUNCT
ajiss-2593	25	24	discussing	discuss	VERB
ajiss-2593	25	25	the	the	DET
ajiss-2593	25	26	net	net	ADJ
ajiss-2593	25	27	work	work	NOUN
ajiss-2593	25	28	ing	ing	NOUN
ajiss-2593	25	29	capital	capital	NOUN
ajiss-2593	25	30	approach	approach	NOUN
ajiss-2593	25	31	and	and	CCONJ
ajiss-2593	25	32	how	how	SCONJ
ajiss-2593	25	33	to	to	PART
ajiss-2593	25	34	determine	determine	VERB
ajiss-2593	25	35	the	the	DET
ajiss-2593	25	36	growing	grow	VERB
ajiss-2593	25	37	capital	capital	NOUN
ajiss-2593	25	38	as	as	ADP
ajiss-2593	25	39	the	the	DET
ajiss-2593	25	40	basis	basis	NOUN
ajiss-2593	25	41	for	for	ADP
ajiss-2593	25	42	ascertaining	ascertain	VERB
ajiss-2593	25	43	the	the	DET
ajiss-2593	25	44	&	&	CCONJ
ajiss-2593	25	45	table	table	NOUN
ajiss-2593	25	46	amount	amount	NOUN
ajiss-2593	25	47	by	by	ADP
ajiss-2593	25	48	analyzing	analyze	VERB
ajiss-2593	25	49	the	the	DET
ajiss-2593	25	50	elements	element	NOUN
ajiss-2593	25	51	of	of	ADP
ajiss-2593	25	52	working	work	VERB
ajiss-2593	25	53	capital	capital	NOUN
ajiss-2593	25	54	and	and	CCONJ
ajiss-2593	25	55	the	the	DET
ajiss-2593	25	56	financial	financial	ADJ
ajiss-2593	25	57	transactions	transaction	NOUN
ajiss-2593	25	58	during	during	ADP
ajiss-2593	25	59	the	the	DET
ajiss-2593	25	60	year	year	NOUN
ajiss-2593	25	61	;	;	PUNCT
ajiss-2593	25	62	c	c	X
ajiss-2593	25	63	)	)	PUNCT
ajiss-2593	25	64	analyzing	analyze	VERB
ajiss-2593	25	65	the	the	DET
ajiss-2593	25	66	owner	owner	NOUN
ajiss-2593	25	67	's	's	PART
ajiss-2593	25	68	equity	equity	NOUN
ajiss-2593	25	69	approach	approach	NOUN
ajiss-2593	25	70	used	use	VERB
ajiss-2593	25	71	in	in	ADP
ajiss-2593	25	72	saudi	saudi	PROPN
ajiss-2593	25	73	arabia	arabia	PROPN
ajiss-2593	25	74	to	to	PART
ajiss-2593	25	75	determine	determine	VERB
ajiss-2593	25	76	the	the	DET
ajiss-2593	25	77	&	&	CCONJ
ajiss-2593	25	78	table	table	NOUN
ajiss-2593	25	79	amount	amount	NOUN
ajiss-2593	25	80	;	;	PUNCT
ajiss-2593	25	81	d	d	X
ajiss-2593	25	82	)	)	PUNCT
ajiss-2593	25	83	applying	apply	VERB
ajiss-2593	25	84	both	both	DET
ajiss-2593	25	85	approaches	approach	NOUN
ajiss-2593	25	86	to	to	ADP
ajiss-2593	25	87	a	a	DET
ajiss-2593	25	88	numerical	numerical	ADJ
ajiss-2593	25	89	example	example	NOUN
ajiss-2593	25	90	;	;	PUNCT
ajiss-2593	25	91	and	and	CCONJ
ajiss-2593	25	92	e	e	X
ajiss-2593	25	93	)	)	PUNCT
ajiss-2593	25	94	contrasting	contrast	VERB
ajiss-2593	25	95	the	the	DET
ajiss-2593	25	96	growing	grow	VERB
ajiss-2593	25	97	capital	capital	NOUN
ajiss-2593	25	98	with	with	ADP
ajiss-2593	25	99	the	the	DET
ajiss-2593	25	100	zakatable	zakatable	ADJ
ajiss-2593	25	101	amount	amount	NOUN
ajiss-2593	25	102	.	.	PUNCT
ajiss-2593	26	1	principles	principle	NOUN
ajiss-2593	26	2	and	and	CCONJ
ajiss-2593	26	3	conditions	condition	NOUN
ajiss-2593	26	4	of	of	ADP
ajiss-2593	26	5	trade	trade	NOUN
ajiss-2593	26	6	zakah	zakah	X
ajiss-2593	26	7	(	(	PUNCT
ajiss-2593	26	8	'	'	PUNCT
ajiss-2593	26	9	uriid	uriid	ADJ
ajiss-2593	26	10	a1	a1	NOUN
ajiss-2593	26	11	lijiirah	lijiirah	ADJ
ajiss-2593	26	12	)	)	PUNCT
ajiss-2593	26	13	there	there	PRON
ajiss-2593	26	14	are	be	VERB
ajiss-2593	26	15	two	two	NUM
ajiss-2593	26	16	types	type	NOUN
ajiss-2593	26	17	of	of	ADP
ajiss-2593	26	18	assets	asset	NOUN
ajiss-2593	26	19	.	.	PUNCT
ajiss-2593	27	1	the	the	DET
ajiss-2593	27	2	first	first	ADJ
ajiss-2593	27	3	type	type	NOUN
ajiss-2593	27	4	,	,	PUNCT
ajiss-2593	27	5	which	which	PRON
ajiss-2593	27	6	is	be	AUX
ajiss-2593	27	7	not	not	PART
ajiss-2593	27	8	subject	subject	ADJ
ajiss-2593	27	9	to	to	ADP
ajiss-2593	27	10	zakah	zakah	PROPN
ajiss-2593	27	11	,	,	PUNCT
ajiss-2593	27	12	includes	include	VERB
ajiss-2593	27	13	those	those	DET
ajiss-2593	27	14	capital	capital	NOUN
ajiss-2593	27	15	assets	asset	NOUN
ajiss-2593	27	16	owned	own	VERB
ajiss-2593	27	17	for	for	ADP
ajiss-2593	27	18	the	the	DET
ajiss-2593	27	19	purpose	purpose	NOUN
ajiss-2593	27	20	of	of	ADP
ajiss-2593	27	21	using	use	VERB
ajiss-2593	27	22	them	they	PRON
ajiss-2593	27	23	in	in	ADP
ajiss-2593	27	24	one	one	NUM
ajiss-2593	27	25	's	's	PART
ajiss-2593	27	26	business	business	NOUN
ajiss-2593	27	27	.	.	PUNCT
ajiss-2593	28	1	examples	example	NOUN
ajiss-2593	28	2	of	of	ADP
ajiss-2593	28	3	such	such	ADJ
ajiss-2593	28	4	assets	asset	NOUN
ajiss-2593	28	5	are	be	AUX
ajiss-2593	28	6	the	the	DET
ajiss-2593	28	7	tools	tool	NOUN
ajiss-2593	28	8	and	and	CCONJ
ajiss-2593	28	9	machines	machine	NOUN
ajiss-2593	28	10	used	use	VERB
ajiss-2593	28	11	for	for	ADP
ajiss-2593	28	12	production	production	NOUN
ajiss-2593	28	13	or	or	CCONJ
ajiss-2593	28	14	marketing	marketing	NOUN
ajiss-2593	28	15	.	.	PUNCT
ajiss-2593	29	1	the	the	DET
ajiss-2593	29	2	second	second	ADJ
ajiss-2593	29	3	type	type	NOUN
ajiss-2593	29	4	,	,	PUNCT
ajiss-2593	29	5	which	which	PRON
ajiss-2593	29	6	is	be	AUX
ajiss-2593	29	7	subject	subject	ADJ
ajiss-2593	29	8	to	to	ADP
ajiss-2593	29	9	zakah	zakah	PROPN
ajiss-2593	29	10	,	,	PUNCT
ajiss-2593	29	11	includes	include	VERB
ajiss-2593	29	12	those	those	DET
ajiss-2593	29	13	assets	asset	NOUN
ajiss-2593	29	14	manufactured	manufacture	VERB
ajiss-2593	29	15	or	or	CCONJ
ajiss-2593	29	16	purchased	purchase	VERB
ajiss-2593	29	17	for	for	ADP
ajiss-2593	29	18	malung	malung	PROPN
ajiss-2593	29	19	a	a	DET
ajiss-2593	29	20	pmfit	pmfit	NOUN
ajiss-2593	29	21	by	by	ADP
ajiss-2593	29	22	reselling	resell	VERB
ajiss-2593	29	23	them.5	them.5	PROPN
ajiss-2593	29	24	for	for	ADP
ajiss-2593	29	25	a	a	DET
ajiss-2593	29	26	full	full	ADJ
ajiss-2593	29	27	twelve	twelve	NUM
ajiss-2593	29	28	months	month	NOUN
ajiss-2593	29	29	will	will	AUX
ajiss-2593	29	30	be	be	AUX
ajiss-2593	29	31	subject	subject	ADJ
ajiss-2593	29	32	to	to	ADP
ajiss-2593	29	33	zakah	zakah	PROPN
ajiss-2593	29	34	"	"	PUNCT
ajiss-2593	29	35	and	and	CCONJ
ajiss-2593	29	36	"	"	PUNCT
ajiss-2593	29	37	the	the	DET
ajiss-2593	29	38	prophet	prophet	NOUN
ajiss-2593	29	39	clearly	clearly	ADV
ajiss-2593	29	40	stated	state	VERB
ajiss-2593	29	41	that	that	SCONJ
ajiss-2593	29	42	no	no	DET
ajiss-2593	29	43	zakah	zakah	PROPN
ajiss-2593	29	44	is	be	AUX
ajiss-2593	29	45	due	due	ADJ
ajiss-2593	29	46	on	on	ADP
ajiss-2593	29	47	property	property	NOUN
ajiss-2593	29	48	before	before	SCONJ
ajiss-2593	29	49	a	a	DET
ajiss-2593	29	50	year	year	NOUN
ajiss-2593	29	51	elapses	elapse	VERB
ajiss-2593	29	52	.	.	PUNCT
ajiss-2593	29	53	"	"	PUNCT
ajiss-2593	30	1	nassef	nassef	ADJ
ajiss-2593	30	2	,	,	PUNCT
ajiss-2593	30	3	ibid	ibid	NOUN
ajiss-2593	30	4	.	.	PUNCT
ajiss-2593	30	5	,	,	PUNCT
ajiss-2593	30	6	433	433	NUM
ajiss-2593	30	7	.	.	PUNCT
ajiss-2593	31	1	its	its	PRON
ajiss-2593	31	2	method	method	NOUN
ajiss-2593	31	3	of	of	ADP
ajiss-2593	31	4	disburse	disburse	ADJ
ajiss-2593	31	5	ment	ment	NOUN
ajiss-2593	31	6	is	be	AUX
ajiss-2593	31	7	clearly	clearly	ADV
ajiss-2593	31	8	stated	state	VERB
ajiss-2593	31	9	in	in	ADP
ajiss-2593	31	10	the	the	DET
ajiss-2593	31	11	qur'an	qur'an	NOUN
ajiss-2593	31	12	.	.	PUNCT
ajiss-2593	32	1	5	5	NUM
ajiss-2593	32	2	z	z	NOUN
ajiss-2593	32	3	a	a	PRON
ajiss-2593	33	1	k	k	NOUN
ajiss-2593	34	1	a	a	DET
ajiss-2593	34	2	h	h	NOUN
ajiss-2593	34	3	is	be	AUX
ajiss-2593	34	4	levied	levy	VERB
ajiss-2593	34	5	on	on	ADP
ajiss-2593	34	6	various	various	ADJ
ajiss-2593	34	7	types	type	NOUN
ajiss-2593	34	8	of	of	ADP
ajiss-2593	34	9	capital	capital	NOUN
ajiss-2593	34	10	that	that	PRON
ajiss-2593	34	11	have	have	AUX
ajiss-2593	34	12	accumulated	accumulate	VERB
ajiss-2593	34	13	a	a	DET
ajiss-2593	34	14	surplus	surplus	NOUN
ajiss-2593	34	15	at	at	ADP
ajiss-2593	34	16	the	the	DET
ajiss-2593	34	17	end	end	NOUN
ajiss-2593	34	18	of	of	ADP
ajiss-2593	34	19	each	each	DET
ajiss-2593	34	20	year	year	NOUN
ajiss-2593	34	21	.	.	PUNCT
ajiss-2593	35	1	it	it	PRON
ajiss-2593	35	2	is	be	AUX
ajiss-2593	35	3	levied	levy	VERB
ajiss-2593	35	4	annually	annually	ADV
ajiss-2593	35	5	on	on	ADP
ajiss-2593	35	6	capital	capital	NOUN
ajiss-2593	35	7	(	(	PUNCT
ajiss-2593	35	8	not	not	PART
ajiss-2593	35	9	investment	investment	NOUN
ajiss-2593	35	10	)	)	PUNCT
ajiss-2593	35	11	after	after	ADP
ajiss-2593	35	12	deducting	deduct	VERB
ajiss-2593	35	13	the	the	DET
ajiss-2593	35	14	necessary	necessary	ADJ
ajiss-2593	35	15	expenses	expense	NOUN
ajiss-2593	35	16	at	at	ADP
ajiss-2593	35	17	the	the	DET
ajiss-2593	35	18	end	end	NOUN
ajiss-2593	35	19	of	of	ADP
ajiss-2593	35	20	the	the	DET
ajiss-2593	35	21	year	year	NOUN
ajiss-2593	35	22	.	.	PUNCT
ajiss-2593	36	1	kahf	kahf	VERB
ajiss-2593	36	2	disagrees	disagree	NOUN
ajiss-2593	36	3	with	with	ADP
ajiss-2593	36	4	al	al	PROPN
ajiss-2593	36	5	qaradiwi	qaradiwi	PROPN
ajiss-2593	36	6	by	by	ADP
ajiss-2593	36	7	subjecting	subject	VERB
ajiss-2593	36	8	fixed	fix	VERB
ajiss-2593	36	9	assets	asset	NOUN
ajiss-2593	36	10	to	to	PART
ajiss-2593	36	11	zakah	zakah	VERB
ajiss-2593	36	12	:	:	PUNCT
ajiss-2593	36	13	"	"	PUNCT
ajiss-2593	36	14	he	he	PRON
ajiss-2593	36	15	(	(	PUNCT
ajiss-2593	36	16	al	al	PROPN
ajiss-2593	36	17	qaradiwi	qaradiwi	PROPN
ajiss-2593	36	18	)	)	PUNCT
ajiss-2593	36	19	drew	draw	VERB
ajiss-2593	36	20	an	an	DET
ajiss-2593	36	21	analogy	analogy	NOUN
ajiss-2593	36	22	between	between	ADP
ajiss-2593	36	23	industrial	industrial	ADJ
ajiss-2593	36	24	products	product	NOUN
ajiss-2593	36	25	and	and	CCONJ
ajiss-2593	36	26	agricultural	agricultural	ADJ
ajiss-2593	36	27	crops	crop	NOUN
ajiss-2593	36	28	,	,	PUNCT
ajiss-2593	36	29	and	and	CCONJ
ajiss-2593	36	30	therefore	therefore	ADV
ajiss-2593	36	31	exempted	exempt	VERB
ajiss-2593	36	32	all	all	DET
ajiss-2593	36	33	fixed	fix	VERB
ajiss-2593	36	34	assets	asset	NOUN
ajiss-2593	36	35	of	of	ADP
ajiss-2593	36	36	the	the	DET
ajiss-2593	36	37	industries	industry	NOUN
ajiss-2593	36	38	and	and	CCONJ
ajiss-2593	36	39	made	make	VERB
ajiss-2593	36	40	the	the	DET
ajiss-2593	36	41	net	net	ADJ
ajiss-2593	36	42	output	output	NOUN
ajiss-2593	36	43	(	(	PUNCT
ajiss-2593	36	44	after	after	ADP
ajiss-2593	36	45	deducting	deduct	VERB
ajiss-2593	36	46	all	all	DET
ajiss-2593	36	47	expenses	expense	NOUN
ajiss-2593	36	48	)	)	PUNCT
ajiss-2593	36	49	zakatable	zakatable	NOUN
ajiss-2593	36	50	at	at	ADP
ajiss-2593	36	51	10	10	NUM
ajiss-2593	36	52	%	%	NOUN
ajiss-2593	36	53	or	or	CCONJ
ajiss-2593	36	54	5	5	NUM
ajiss-2593	36	55	%	%	NOUN
ajiss-2593	36	56	without	without	ADP
ajiss-2593	36	57	specifying	specify	VERB
ajiss-2593	36	58	either	either	CCONJ
ajiss-2593	36	59	ratio	ratio	NOUN
ajiss-2593	36	60	,	,	PUNCT
ajiss-2593	36	61	whereas	whereas	SCONJ
ajiss-2593	36	62	we	we	PRON
ajiss-2593	36	63	think	think	VERB
ajiss-2593	36	64	that	that	SCONJ
ajiss-2593	36	65	this	this	PRON
ajiss-2593	36	66	is	be	AUX
ajiss-2593	36	67	a	a	DET
ajiss-2593	36	68	kind	kind	NOUN
ajiss-2593	36	69	of	of	ADP
ajiss-2593	36	70	business	business	NOUN
ajiss-2593	36	71	that	that	PRON
ajiss-2593	36	72	falls	fall	VERB
ajiss-2593	36	73	under	under	ADP
ajiss-2593	36	74	the	the	DET
ajiss-2593	36	75	general	general	ADJ
ajiss-2593	36	76	characteristics	characteristic	NOUN
ajiss-2593	36	77	of	of	ADP
ajiss-2593	36	78	k@	k@	PROPN
ajiss-2593	36	79	a1	a1	NOUN
ajiss-2593	36	80	rij6mh	rij6mh	PROPN
ajiss-2593	36	81	(	(	PUNCT
ajiss-2593	36	82	business	business	NOUN
ajiss-2593	36	83	assets	asset	NOUN
ajiss-2593	36	84	)	)	PUNCT
ajiss-2593	36	85	.	.	PUNCT
ajiss-2593	37	1	consequently	consequently	ADV
ajiss-2593	37	2	,	,	PUNCT
ajiss-2593	37	3	zakah	zakah	PROPN
ajiss-2593	37	4	must	must	AUX
ajiss-2593	37	5	be	be	AUX
ajiss-2593	37	6	paid	pay	VERB
ajiss-2593	37	7	on	on	ADP
ajiss-2593	37	8	the	the	DET
ajiss-2593	37	9	net	net	ADJ
ajiss-2593	37	10	worth	worth	NOUN
ajiss-2593	37	11	including	include	VERB
ajiss-2593	37	12	fixed	fix	VERB
ajiss-2593	37	13	and	and	CCONJ
ajiss-2593	37	14	variable	variable	ADJ
ajiss-2593	37	15	assets	asset	NOUN
ajiss-2593	37	16	.	.	PUNCT
ajiss-2593	37	17	"	"	PUNCT
ajiss-2593	37	18	monzer	monzer	NOUN
ajiss-2593	37	19	kahf	kahf	PROPN
ajiss-2593	37	20	,	,	PUNCT
ajiss-2593	37	21	nte	nte	PROPN
ajiss-2593	37	22	calcularion	calcularion	NOUN
ajiss-2593	37	23	of	of	ADP
ajiss-2593	37	24	lakah	lakah	PROPN
ajiss-2593	37	25	for	for	ADP
ajiss-2593	37	26	muslims	muslims	PROPN
ajiss-2593	37	27	in	in	ADP
ajiss-2593	37	28	north	north	PROPN
ajiss-2593	37	29	america	america	PROPN
ajiss-2593	37	30	,	,	PUNCT
ajiss-2593	37	31	el	el	PROPN
ajiss-2593	37	32	-	-	PUNCT
ajiss-2593	37	33	badawi	badawi	PROPN
ajiss-2593	37	34	and	and	CCONJ
ajiss-2593	37	35	al	al	PROPN
ajiss-2593	37	36	-	-	PUNCT
ajiss-2593	37	37	sultan	sultan	PROPN
ajiss-2593	37	38	:	:	PUNCT
ajiss-2593	37	39	net	net	ADJ
ajiss-2593	37	40	working	work	VERB
ajiss-2593	37	41	capital	capital	NOUN
ajiss-2593	37	42	71	71	NUM
ajiss-2593	37	43	theologically	theologically	ADV
ajiss-2593	37	44	,	,	PUNCT
ajiss-2593	37	45	wealth	wealth	NOUN
ajiss-2593	37	46	is	be	AUX
ajiss-2593	37	47	defined	define	VERB
ajiss-2593	37	48	as	as	ADP
ajiss-2593	37	49	everything	everything	PRON
ajiss-2593	37	50	that	that	PRON
ajiss-2593	37	51	can	can	AUX
ajiss-2593	37	52	be	be	AUX
ajiss-2593	37	53	possessed	possess	VERB
ajiss-2593	37	54	and	and	CCONJ
ajiss-2593	37	55	utilized	utilize	VERB
ajiss-2593	37	56	in	in	ADP
ajiss-2593	37	57	a	a	DET
ajiss-2593	37	58	normal	normal	ADJ
ajiss-2593	37	59	way	way	NOUN
ajiss-2593	37	60	(	(	PUNCT
ajiss-2593	37	61	al	al	PROPN
ajiss-2593	37	62	qaraqiiwi	qaraqiiwi	VERB
ajiss-2593	37	63	1397a977	1397a977	NUM
ajiss-2593	37	64	,	,	PUNCT
ajiss-2593	37	65	125	125	NUM
ajiss-2593	37	66	)	)	PUNCT
ajiss-2593	37	67	.	.	PUNCT
ajiss-2593	38	1	for	for	ADP
ajiss-2593	38	2	the	the	DET
ajiss-2593	38	3	trade	trade	NOUN
ajiss-2593	38	4	zakatable	zakatable	ADJ
ajiss-2593	38	5	amount	amount	NOUN
ajiss-2593	38	6	,	,	PUNCT
ajiss-2593	38	7	wealth	wealth	NOUN
ajiss-2593	38	8	consists	consist	VERB
ajiss-2593	38	9	of	of	ADP
ajiss-2593	38	10	cash	cash	NOUN
ajiss-2593	38	11	,	,	PUNCT
ajiss-2593	38	12	inventory	inventory	NOUN
ajiss-2593	38	13	,	,	PUNCT
ajiss-2593	38	14	customers	customer	NOUN
ajiss-2593	38	15	'	'	PART
ajiss-2593	38	16	receivables	receivables	NOUN
ajiss-2593	38	17	,	,	PUNCT
ajiss-2593	38	18	and	and	CCONJ
ajiss-2593	38	19	marketable	marketable	ADJ
ajiss-2593	38	20	securities	security	NOUN
ajiss-2593	38	21	minus	minus	ADP
ajiss-2593	38	22	all	all	DET
ajiss-2593	38	23	liabilities	liability	NOUN
ajiss-2593	38	24	related	relate	VERB
ajiss-2593	38	25	to	to	ADP
ajiss-2593	38	26	these	these	DET
ajiss-2593	38	27	items	item	NOUN
ajiss-2593	38	28	.	.	PUNCT
ajiss-2593	39	1	the	the	DET
ajiss-2593	39	2	wealth	wealth	NOUN
ajiss-2593	39	3	subject	subject	NOUN
ajiss-2593	39	4	to	to	ADP
ajiss-2593	39	5	zakah	zakah	PROPN
ajiss-2593	39	6	,	,	PUNCT
ajiss-2593	39	7	i.e.	i.e.	X
ajiss-2593	39	8	,	,	PUNCT
ajiss-2593	39	9	the	the	DET
ajiss-2593	39	10	zakatable	zakatable	ADJ
ajiss-2593	39	11	amount	amount	NOUN
ajiss-2593	39	12	,	,	PUNCT
ajiss-2593	39	13	must	must	AUX
ajiss-2593	39	14	meet	meet	VERB
ajiss-2593	39	15	the	the	DET
ajiss-2593	39	16	following	follow	VERB
ajiss-2593	39	17	condi	condi	PROPN
ajiss-2593	39	18	tions	tions	PROPN
ajiss-2593	39	19	(	(	PUNCT
ajiss-2593	39	20	ibid	ibid	PROPN
ajiss-2593	39	21	.	.	PUNCT
ajiss-2593	39	22	,	,	PUNCT
ajiss-2593	39	23	130	130	NUM
ajiss-2593	39	24	-	-	SYM
ajiss-2593	39	25	60	60	NUM
ajiss-2593	39	26	;	;	PUNCT
ajiss-2593	39	27	nasseef	nasseef	PROPN
ajiss-2593	39	28	1986	1986	NUM
ajiss-2593	39	29	,	,	PUNCT
ajiss-2593	39	30	433	433	NUM
ajiss-2593	39	31	):	):	PUNCT
ajiss-2593	39	32	1	1	NUM
ajiss-2593	39	33	.	.	PUNCT
ajiss-2593	39	34	complete	complete	ADJ
ajiss-2593	39	35	ownership	ownership	NOUN
ajiss-2593	39	36	,	,	PUNCT
ajiss-2593	39	37	either	either	CCONJ
ajiss-2593	39	38	in	in	ADP
ajiss-2593	39	39	the	the	DET
ajiss-2593	39	40	owner	owner	NOUN
ajiss-2593	39	41	's	's	PART
ajiss-2593	39	42	possession	possession	NOUN
ajiss-2593	39	43	(	(	PUNCT
ajiss-2593	39	44	on	on	ADP
ajiss-2593	39	45	hand	hand	NOUN
ajiss-2593	39	46	)	)	PUNCT
ajiss-2593	39	47	without	without	ADP
ajiss-2593	39	48	any	any	DET
ajiss-2593	39	49	restriction	restriction	NOUN
ajiss-2593	39	50	or	or	CCONJ
ajiss-2593	39	51	with	with	ADP
ajiss-2593	39	52	someone	someone	PRON
ajiss-2593	39	53	else	else	ADV
ajiss-2593	39	54	but	but	CCONJ
ajiss-2593	39	55	under	under	ADP
ajiss-2593	39	56	the	the	DET
ajiss-2593	39	57	owner	owner	NOUN
ajiss-2593	39	58	's	's	PART
ajiss-2593	39	59	control	control	NOUN
ajiss-2593	39	60	.	.	PUNCT
ajiss-2593	40	1	growing	grow	VERB
ajiss-2593	40	2	or	or	CCONJ
ajiss-2593	40	3	subject	subject	ADJ
ajiss-2593	40	4	to	to	ADP
ajiss-2593	40	5	growing	grow	VERB
ajiss-2593	40	6	(	(	PUNCT
ajiss-2593	40	7	narni	narni	NOUN
ajiss-2593	40	8	)	)	PUNCT
ajiss-2593	40	9	exceeds	exceed	VERB
ajiss-2593	40	10	basic	basic	ADJ
ajiss-2593	40	11	personal	personal	ADJ
ajiss-2593	40	12	and	and	CCONJ
ajiss-2593	40	13	trade	trade	NOUN
ajiss-2593	40	14	needs	need	VERB
ajiss-2593	40	15	the	the	DET
ajiss-2593	40	16	passage	passage	NOUN
ajiss-2593	40	17	of	of	ADP
ajiss-2593	40	18	one	one	NUM
ajiss-2593	40	19	lunar	lunar	ADJ
ajiss-2593	40	20	year	year	NOUN
ajiss-2593	40	21	of	of	ADP
ajiss-2593	40	22	ownership	ownership	NOUN
ajiss-2593	40	23	(	(	PUNCT
ajiss-2593	40	24	note	note	NOUN
ajiss-2593	40	25	:	:	PUNCT
ajiss-2593	40	26	except	except	SCONJ
ajiss-2593	40	27	agricultural	agricultural	ADJ
ajiss-2593	40	28	,	,	PUNCT
ajiss-2593	40	29	mineral	mineral	NOUN
ajiss-2593	40	30	,	,	PUNCT
ajiss-2593	40	31	oil	oil	NOUN
ajiss-2593	40	32	,	,	PUNCT
ajiss-2593	40	33	and	and	CCONJ
ajiss-2593	40	34	any	any	DET
ajiss-2593	40	35	other	other	ADJ
ajiss-2593	40	36	extracted	extract	VERB
ajiss-2593	40	37	item	item	NOUN
ajiss-2593	40	38	)	)	PUNCT
ajiss-2593	40	39	(	(	PUNCT
ajiss-2593	40	40	al	al	PROPN
ajiss-2593	40	41	qarabiiwi	qarabiiwi	PROPN
ajiss-2593	40	42	1397/1977	1397/1977	NUM
ajiss-2593	40	43	,	,	PUNCT
ajiss-2593	40	44	161	161	NUM
ajiss-2593	40	45	)	)	PUNCT
ajiss-2593	40	46	.	.	PUNCT
ajiss-2593	41	1	2	2	NUM
ajiss-2593	41	2	.	.	SYM
ajiss-2593	41	3	3	3	NUM
ajiss-2593	41	4	.	.	PUNCT
ajiss-2593	42	1	exceeds	exceed	VERB
ajiss-2593	42	2	minimum	minimum	NOUN
ajiss-2593	42	3	amount	amount	NOUN
ajiss-2593	42	4	(	(	PUNCT
ajiss-2593	42	5	niqiib	niqiib	NOUN
ajiss-2593	42	6	)	)	PUNCT
ajiss-2593	42	7	4	4	NUM
ajiss-2593	42	8	.	.	X
ajiss-2593	42	9	5	5	NUM
ajiss-2593	42	10	.	.	PUNCT
ajiss-2593	43	1	clear	clear	ADJ
ajiss-2593	43	2	of	of	ADP
ajiss-2593	43	3	debt	debt	NOUN
ajiss-2593	43	4	6	6	NUM
ajiss-2593	43	5	.	.	PUNCT
ajiss-2593	44	1	in	in	ADP
ajiss-2593	44	2	its	its	PRON
ajiss-2593	44	3	simplest	simple	ADJ
ajiss-2593	44	4	form	form	NOUN
ajiss-2593	44	5	,	,	PUNCT
ajiss-2593	44	6	zakah	zakah	PROPN
ajiss-2593	44	7	on	on	ADP
ajiss-2593	44	8	trade	trade	NOUN
ajiss-2593	44	9	wealth	wealth	NOUN
ajiss-2593	44	10	is	be	AUX
ajiss-2593	44	11	due	due	ADJ
ajiss-2593	44	12	on	on	ADP
ajiss-2593	44	13	any	any	DET
ajiss-2593	44	14	completely	completely	ADV
ajiss-2593	44	15	owned	own	VERB
ajiss-2593	44	16	property	property	NOUN
ajiss-2593	44	17	(	(	PUNCT
ajiss-2593	44	18	clear	clear	ADJ
ajiss-2593	44	19	of	of	ADP
ajiss-2593	44	20	debt	debt	NOUN
ajiss-2593	44	21	)	)	PUNCT
ajiss-2593	44	22	for	for	ADP
ajiss-2593	44	23	resale	resale	NOUN
ajiss-2593	44	24	purposes	purpose	NOUN
ajiss-2593	44	25	and	and	CCONJ
ajiss-2593	44	26	growing	grow	VERB
ajiss-2593	44	27	(	(	PUNCT
ajiss-2593	44	28	not	not	PART
ajiss-2593	44	29	used	use	VERB
ajiss-2593	44	30	in	in	ADP
ajiss-2593	44	31	business	business	NOUN
ajiss-2593	44	32	)	)	PUNCT
ajiss-2593	44	33	that	that	PRON
ajiss-2593	44	34	lasted	last	VERB
ajiss-2593	44	35	for	for	ADP
ajiss-2593	44	36	one	one	NUM
ajiss-2593	44	37	lunar	lunar	ADJ
ajiss-2593	44	38	year	year	NOUN
ajiss-2593	44	39	and	and	CCONJ
ajiss-2593	44	40	exceeded	exceed	VERB
ajiss-2593	44	41	a	a	DET
ajiss-2593	44	42	minimum	minimum	ADJ
ajiss-2593	44	43	amount	amount	NOUN
ajiss-2593	44	44	.	.	PUNCT
ajiss-2593	45	1	applying	apply	VERB
ajiss-2593	45	2	the	the	DET
ajiss-2593	45	3	above	above	ADJ
ajiss-2593	45	4	conditions	condition	NOUN
ajiss-2593	45	5	in	in	ADP
ajiss-2593	45	6	today	today	NOUN
ajiss-2593	45	7	's	's	PART
ajiss-2593	45	8	business	business	NOUN
ajiss-2593	45	9	environment	environment	NOUN
ajiss-2593	45	10	is	be	AUX
ajiss-2593	45	11	not	not	PART
ajiss-2593	45	12	a	a	DET
ajiss-2593	45	13	simple	simple	ADJ
ajiss-2593	45	14	task	task	NOUN
ajiss-2593	45	15	.	.	PUNCT
ajiss-2593	46	1	business	business	NOUN
ajiss-2593	46	2	entities	entity	NOUN
ajiss-2593	46	3	maintain	maintain	VERB
ajiss-2593	46	4	accounting	accounting	NOUN
ajiss-2593	46	5	records	record	NOUN
ajiss-2593	46	6	and	and	CCONJ
ajiss-2593	46	7	prepare	prepare	VERB
ajiss-2593	46	8	finan	finan	PROPN
ajiss-2593	46	9	cial	cial	ADJ
ajiss-2593	46	10	statements	statement	NOUN
ajiss-2593	46	11	according	accord	VERB
ajiss-2593	46	12	to	to	ADP
ajiss-2593	46	13	generally	generally	ADV
ajiss-2593	46	14	accepted	accept	VERB
ajiss-2593	46	15	accounting	accounting	NOUN
ajiss-2593	46	16	standards	standard	NOUN
ajiss-2593	46	17	.	.	PUNCT
ajiss-2593	47	1	these	these	DET
ajiss-2593	47	2	standards	standard	NOUN
ajiss-2593	47	3	were	be	AUX
ajiss-2593	47	4	developed	develop	VERB
ajiss-2593	47	5	for	for	ADP
ajiss-2593	47	6	different	different	ADJ
ajiss-2593	47	7	purposes	purpose	NOUN
ajiss-2593	47	8	and	and	CCONJ
ajiss-2593	47	9	are	be	AUX
ajiss-2593	47	10	not	not	PART
ajiss-2593	47	11	universal	universal	ADJ
ajiss-2593	47	12	,	,	PUNCT
ajiss-2593	47	13	for	for	SCONJ
ajiss-2593	47	14	every	every	DET
ajiss-2593	47	15	country	country	NOUN
ajiss-2593	47	16	has	have	VERB
ajiss-2593	47	17	its	its	PRON
ajiss-2593	47	18	own	own	ADJ
ajiss-2593	47	19	standards	standard	NOUN
ajiss-2593	47	20	.	.	PUNCT
ajiss-2593	48	1	however	however	ADV
ajiss-2593	48	2	,	,	PUNCT
ajiss-2593	48	3	an	an	DET
ajiss-2593	48	4	attempt	attempt	NOUN
ajiss-2593	48	5	is	be	AUX
ajiss-2593	48	6	made	make	VERB
ajiss-2593	48	7	here	here	ADV
ajiss-2593	48	8	to	to	PART
ajiss-2593	48	9	utilize	utilize	VERB
ajiss-2593	48	10	the	the	DET
ajiss-2593	48	11	data	datum	NOUN
ajiss-2593	48	12	taken	take	VERB
ajiss-2593	48	13	from	from	ADP
ajiss-2593	48	14	accounting	accounting	NOUN
ajiss-2593	48	15	records	record	NOUN
ajiss-2593	48	16	to	to	PART
ajiss-2593	48	17	arrive	arrive	VERB
ajiss-2593	48	18	at	at	ADP
ajiss-2593	48	19	the	the	DET
ajiss-2593	48	20	zakatable	zakatable	ADJ
ajiss-2593	48	21	amount	amount	NOUN
ajiss-2593	48	22	.	.	PUNCT
ajiss-2593	49	1	in	in	ADP
ajiss-2593	49	2	accounting	accounting	NOUN
ajiss-2593	49	3	terminology	terminology	NOUN
ajiss-2593	49	4	,	,	PUNCT
ajiss-2593	49	5	the	the	DET
ajiss-2593	49	6	costs	cost	NOUN
ajiss-2593	49	7	of	of	ADP
ajiss-2593	49	8	goods	good	NOUN
ajiss-2593	49	9	or	or	CCONJ
ajiss-2593	49	10	services	service	NOUN
ajiss-2593	49	11	incurred	incur	VERB
ajiss-2593	49	12	while	while	SCONJ
ajiss-2593	49	13	creating	create	VERB
ajiss-2593	49	14	an	an	DET
ajiss-2593	49	15	item	item	NOUN
ajiss-2593	49	16	of	of	ADP
ajiss-2593	49	17	future	future	ADJ
ajiss-2593	49	18	benefit	benefit	NOUN
ajiss-2593	49	19	up	up	ADP
ajiss-2593	49	20	to	to	ADP
ajiss-2593	49	21	the	the	DET
ajiss-2593	49	22	point	point	NOUN
ajiss-2593	49	23	of	of	ADP
ajiss-2593	49	24	its	its	PRON
ajiss-2593	49	25	being	be	AUX
ajiss-2593	49	26	ready	ready	ADJ
ajiss-2593	49	27	to	to	PART
ajiss-2593	49	28	fulfill	fulfill	VERB
ajiss-2593	49	29	its	its	PRON
ajiss-2593	49	30	original	original	ADJ
ajiss-2593	49	31	purpose	purpose	NOUN
ajiss-2593	49	32	(	(	PUNCT
ajiss-2593	49	33	use	use	NOUN
ajiss-2593	49	34	or	or	CCONJ
ajiss-2593	49	35	sale	sale	NOUN
ajiss-2593	49	36	)	)	PUNCT
ajiss-2593	49	37	are	be	AUX
ajiss-2593	49	38	capitalized	capitalize	VERB
ajiss-2593	49	39	as	as	ADP
ajiss-2593	49	40	assets	asset	NOUN
ajiss-2593	49	41	.	.	PUNCT
ajiss-2593	50	1	this	this	DET
ajiss-2593	50	2	item	item	NOUN
ajiss-2593	50	3	must	must	AUX
ajiss-2593	50	4	be	be	AUX
ajiss-2593	50	5	owned	own	VERB
ajiss-2593	50	6	by	by	ADP
ajiss-2593	50	7	the	the	DET
ajiss-2593	50	8	enterprise	enterprise	NOUN
ajiss-2593	50	9	and	and	CCONJ
ajiss-2593	50	10	have	have	VERB
ajiss-2593	50	11	a	a	DET
ajiss-2593	50	12	determinable	determinable	ADJ
ajiss-2593	50	13	value	value	NOUN
ajiss-2593	50	14	.	.	PUNCT
ajiss-2593	51	1	assets	asset	NOUN
ajiss-2593	51	2	acquired	acquire	VERB
ajiss-2593	51	3	for	for	ADP
ajiss-2593	51	4	use	use	NOUN
ajiss-2593	51	5	in	in	ADP
ajiss-2593	51	6	manufacturing	manufacturing	NOUN
ajiss-2593	51	7	,	,	PUNCT
ajiss-2593	51	8	selling	selling	NOUN
ajiss-2593	51	9	,	,	PUNCT
ajiss-2593	51	10	administration	administration	NOUN
ajiss-2593	51	11	,	,	PUNCT
ajiss-2593	51	12	and	and	CCONJ
ajiss-2593	51	13	investment	investment	NOUN
ajiss-2593	51	14	activities	activity	NOUN
ajiss-2593	51	15	are	be	AUX
ajiss-2593	51	16	referred	refer	VERB
ajiss-2593	51	17	to	to	ADP
ajiss-2593	51	18	as	as	ADP
ajiss-2593	51	19	noncurrent	noncurrent	ADJ
ajiss-2593	51	20	assets	asset	NOUN
ajiss-2593	51	21	,	,	PUNCT
ajiss-2593	51	22	while	while	SCONJ
ajiss-2593	51	23	assets	asset	NOUN
ajiss-2593	51	24	acquired	acquire	VERB
ajiss-2593	51	25	through	through	ADP
ajiss-2593	51	26	manufac	manufac	NOUN
ajiss-2593	51	27	turing	turing	NOUN
ajiss-2593	51	28	or	or	CCONJ
ajiss-2593	51	29	purchase	purchase	NOUN
ajiss-2593	51	30	for	for	ADP
ajiss-2593	51	31	resale	resale	NOUN
ajiss-2593	51	32	,	,	PUNCT
ajiss-2593	51	33	or	or	CCONJ
ajiss-2593	51	34	those	those	PRON
ajiss-2593	51	35	obtained	obtain	VERB
ajiss-2593	51	36	in	in	ADP
ajiss-2593	51	37	the	the	DET
ajiss-2593	51	38	course	course	NOUN
ajiss-2593	51	39	of	of	ADP
ajiss-2593	51	40	trade	trade	NOUN
ajiss-2593	51	41	or	or	CCONJ
ajiss-2593	51	42	business	business	NOUN
ajiss-2593	51	43	purposes	purpose	NOUN
ajiss-2593	51	44	,	,	PUNCT
ajiss-2593	51	45	are	be	AUX
ajiss-2593	51	46	defined	define	VERB
ajiss-2593	51	47	as	as	ADP
ajiss-2593	51	48	current	current	ADJ
ajiss-2593	51	49	assets	asset	NOUN
ajiss-2593	51	50	.	.	PUNCT
ajiss-2593	52	1	in	in	ADP
ajiss-2593	52	2	islamic	islamic	ADJ
ajiss-2593	52	3	terminology	terminology	NOUN
ajiss-2593	52	4	,	,	PUNCT
ajiss-2593	52	5	wealth	wealth	NOUN
ajiss-2593	52	6	consists	consist	VERB
ajiss-2593	52	7	of	of	ADP
ajiss-2593	52	8	any	any	DET
ajiss-2593	52	9	money	money	NOUN
ajiss-2593	52	10	or	or	CCONJ
ajiss-2593	52	11	properties	property	NOUN
ajiss-2593	52	12	that	that	PRON
ajiss-2593	52	13	can	can	AUX
ajiss-2593	52	14	be	be	AUX
ajiss-2593	52	15	utilized	utilize	VERB
ajiss-2593	52	16	by	by	ADP
ajiss-2593	52	17	someone	someone	PRON
ajiss-2593	52	18	.	.	PUNCT
ajiss-2593	53	1	these	these	DET
ajiss-2593	53	2	assets	asset	NOUN
ajiss-2593	53	3	are	be	AUX
ajiss-2593	53	4	either	either	ADV
ajiss-2593	53	5	kept	keep	VERB
ajiss-2593	53	6	for	for	ADP
ajiss-2593	53	7	the	the	DET
ajiss-2593	53	8	owner	owner	NOUN
ajiss-2593	53	9	's	's	PART
ajiss-2593	53	10	per	per	ADP
ajiss-2593	53	11	2d	2d	NUM
ajiss-2593	53	12	ed	ed	NOUN
ajiss-2593	53	13	.	.	PUNCT
ajiss-2593	54	1	(	(	PUNCT
ajiss-2593	54	2	brentwood	brentwood	PROPN
ajiss-2593	54	3	,	,	PUNCT
ajiss-2593	54	4	md	md	PROPN
ajiss-2593	54	5	:	:	PUNCT
ajiss-2593	54	6	international	international	ADJ
ajiss-2593	54	7	graphics	graphic	NOUN
ajiss-2593	54	8	,	,	PUNCT
ajiss-2593	54	9	1980	1980	NUM
ajiss-2593	54	10	)	)	PUNCT
ajiss-2593	54	11	,	,	PUNCT
ajiss-2593	54	12	3	3	X
ajiss-2593	54	13	.	.	PUNCT
ajiss-2593	55	1	his	his	PRON
ajiss-2593	55	2	zakah	zakah	PROPN
ajiss-2593	55	3	schedule	schedule	NOUN
ajiss-2593	55	4	on	on	ADP
ajiss-2593	55	5	page	page	NOUN
ajiss-2593	55	6	9	9	NUM
ajiss-2593	55	7	reads	read	NOUN
ajiss-2593	55	8	:	:	PUNCT
ajiss-2593	55	9	item	item	NOUN
ajiss-2593	55	10	15	15	NUM
ajiss-2593	55	11	,	,	PUNCT
ajiss-2593	55	12	"	"	PUNCT
ajiss-2593	55	13	private	private	ADJ
ajiss-2593	55	14	business	business	NOUN
ajiss-2593	55	15	net	net	ADJ
ajiss-2593	55	16	worth	worth	NOUN
ajiss-2593	55	17	:	:	PUNCT
ajiss-2593	55	18	item	item	NOUN
ajiss-2593	55	19	16	16	NUM
ajiss-2593	55	20	,	,	PUNCT
ajiss-2593	55	21	"	"	PUNCT
ajiss-2593	55	22	share	share	NOUN
ajiss-2593	55	23	in	in	ADP
ajiss-2593	55	24	partnership	partnership	NOUN
ajiss-2593	55	25	's	's	PART
ajiss-2593	55	26	net	net	ADJ
ajiss-2593	55	27	worth	worth	NOUN
ajiss-2593	55	28	,	,	PUNCT
ajiss-2593	55	29	"	"	PUNCT
ajiss-2593	55	30	and	and	CCONJ
ajiss-2593	55	31	item	item	NOUN
ajiss-2593	55	32	20	20	NUM
ajiss-2593	55	33	,	,	PUNCT
ajiss-2593	55	34	"	"	PUNCT
ajiss-2593	55	35	net	net	ADJ
ajiss-2593	55	36	worth	worth	NOUN
ajiss-2593	55	37	of	of	ADP
ajiss-2593	55	38	industrial	industrial	ADJ
ajiss-2593	55	39	business	business	NOUN
ajiss-2593	55	40	.	.	PUNCT
ajiss-2593	55	41	"	"	PUNCT
ajiss-2593	56	1	nasseef	nasseef	PROPN
ajiss-2593	56	2	,	,	PUNCT
ajiss-2593	56	3	op	op	NOUN
ajiss-2593	56	4	.	.	PUNCT
ajiss-2593	57	1	cit	cit	PROPN
ajiss-2593	57	2	.	.	PROPN
ajiss-2593	57	3	,	,	PUNCT
ajiss-2593	57	4	442	442	NUM
ajiss-2593	57	5	states	state	VERB
ajiss-2593	57	6	that	that	SCONJ
ajiss-2593	57	7	=	=	PRON
ajiss-2593	57	8	.	.	PUNCT
ajiss-2593	57	9	.	.	PUNCT
ajiss-2593	57	10	.	.	PUNCT
ajiss-2593	58	1	it	it	PRON
ajiss-2593	58	2	(	(	PUNCT
ajiss-2593	58	3	zakah	zakah	X
ajiss-2593	58	4	)	)	PUNCT
ajiss-2593	58	5	will	will	AUX
ajiss-2593	58	6	be	be	AUX
ajiss-2593	58	7	levied	levy	VERB
ajiss-2593	58	8	on	on	ADP
ajiss-2593	58	9	all	all	DET
ajiss-2593	58	10	accumulated	accumulate	VERB
ajiss-2593	58	11	wealth	wealth	NOUN
ajiss-2593	58	12	,	,	PUNCT
ajiss-2593	58	13	including	include	VERB
ajiss-2593	58	14	excess	excess	NOUN
ajiss-2593	58	15	of	of	ADP
ajiss-2593	58	16	annual	annual	ADJ
ajiss-2593	58	17	earnings	earning	NOUN
ajiss-2593	58	18	over	over	ADP
ajiss-2593	58	19	expen	expen	ADJ
ajiss-2593	58	20	diture	diture	NOUN
ajiss-2593	58	21	,	,	PUNCT
ajiss-2593	58	22	which	which	PRON
ajiss-2593	58	23	has	have	AUX
ajiss-2593	58	24	not	not	PART
ajiss-2593	58	25	been	be	AUX
ajiss-2593	58	26	invested	invest	VERB
ajiss-2593	58	27	in	in	ADP
ajiss-2593	58	28	trade	trade	NOUN
ajiss-2593	58	29	or	or	CCONJ
ajiss-2593	58	30	industry	industry	NOUN
ajiss-2593	58	31	and	and	CCONJ
ajiss-2593	58	32	has	have	AUX
ajiss-2593	58	33	remained	remain	VERB
ajiss-2593	58	34	with	with	ADP
ajiss-2593	58	35	the	the	DET
ajiss-2593	58	36	owner	owner	NOUN
ajiss-2593	58	37	for	for	ADP
ajiss-2593	58	38	one	one	NUM
ajiss-2593	58	39	complete	complete	ADJ
ajiss-2593	58	40	year	year	NOUN
ajiss-2593	58	41	.	.	PUNCT
ajiss-2593	59	1	at	at	ADP
ajiss-2593	59	2	the	the	DET
ajiss-2593	59	3	end	end	NOUN
ajiss-2593	59	4	of	of	ADP
ajiss-2593	59	5	the	the	DET
ajiss-2593	59	6	year	year	NOUN
ajiss-2593	59	7	,	,	PUNCT
ajiss-2593	59	8	all	all	DET
ajiss-2593	59	9	this	this	DET
ajiss-2593	59	10	wealth	wealth	NOUN
ajiss-2593	59	11	will	will	AUX
ajiss-2593	59	12	be	be	AUX
ajiss-2593	59	13	subject	subject	ADJ
ajiss-2593	59	14	to	to	ADP
ajiss-2593	59	15	zakah	zakah	NOUN
ajiss-2593	59	16	.	.	PUNCT
ajiss-2593	59	17	"	"	PUNCT
ajiss-2593	60	1	'	'	PUNCT
ajiss-2593	60	2	l'he	l'he	PROPN
ajiss-2593	60	3	amencan	amencan	PROPN
ajiss-2593	60	4	journal	journal	NOUN
ajiss-2593	60	5	or	or	CCONJ
ajiss-2593	60	6	~	~	PUNCT
ajiss-2593	60	7	a	a	DET
ajiss-2593	60	8	r	r	NOUN
ajiss-2593	60	9	m	m	PROPN
ajiss-2593	60	10	c	c	NOUN
ajiss-2593	60	11	soclai	soclai	PROPN
ajiss-2593	60	12	sciences	sciences	PROPN
ajiss-2593	60	13	y	y	PROPN
ajiss-2593	60	14	:	:	PUNCT
ajiss-2593	60	15	l	l	NOUN
ajiss-2593	60	16	sonal	sonal	NOUN
ajiss-2593	60	17	and	and	CCONJ
ajiss-2593	60	18	business	business	NOUN
ajiss-2593	60	19	needs	need	NOUN
ajiss-2593	60	20	or	or	CCONJ
ajiss-2593	60	21	sold	sell	VERB
ajiss-2593	60	22	for	for	ADP
ajiss-2593	60	23	use	use	NOUN
ajiss-2593	60	24	by	by	ADP
ajiss-2593	60	25	someone	someone	PRON
ajiss-2593	60	26	else	else	ADV
ajiss-2593	60	27	.	.	PUNCT
ajiss-2593	61	1	the	the	DET
ajiss-2593	61	2	former	former	ADJ
ajiss-2593	61	3	are	be	AUX
ajiss-2593	61	4	referred	refer	VERB
ajiss-2593	61	5	to	to	ADP
ajiss-2593	61	6	as	as	ADP
ajiss-2593	61	7	retentive	retentive	ADJ
ajiss-2593	61	8	or	or	CCONJ
ajiss-2593	61	9	holding	hold	VERB
ajiss-2593	61	10	assets	asset	NOUN
ajiss-2593	61	11	(	(	PUNCT
ajiss-2593	61	12	trri;yi	trri;yi	NUM
ajiss-2593	61	13	a1	a1	NOUN
ajiss-2593	61	14	qinyah	qinyah	NOUN
ajiss-2593	61	15	)	)	PUNCT
ajiss-2593	61	16	,	,	PUNCT
ajiss-2593	61	17	while	while	SCONJ
ajiss-2593	61	18	the	the	DET
ajiss-2593	61	19	latter	latter	ADJ
ajiss-2593	61	20	are	be	AUX
ajiss-2593	61	21	referred	refer	VERB
ajiss-2593	61	22	to	to	ADP
ajiss-2593	61	23	as	as	ADP
ajiss-2593	61	24	business	business	NOUN
ajiss-2593	61	25	or	or	CCONJ
ajiss-2593	61	26	trade	trade	NOUN
ajiss-2593	61	27	assets	asset	NOUN
ajiss-2593	61	28	(	(	PUNCT
ajiss-2593	61	29	'	'	PUNCT
ajiss-2593	61	30	uri;yi	uri;yi	ADJ
ajiss-2593	61	31	a1	a1	NOUN
ajiss-2593	61	32	fijirah	fijirah	NOUN
ajiss-2593	61	33	)	)	PUNCT
ajiss-2593	61	34	.	.	PUNCT
ajiss-2593	62	1	retentive	retentive	ADJ
ajiss-2593	62	2	assets	asset	NOUN
ajiss-2593	62	3	are	be	AUX
ajiss-2593	62	4	similar	similar	ADJ
ajiss-2593	62	5	to	to	ADP
ajiss-2593	62	6	noncurrent	noncurrent	ADJ
ajiss-2593	62	7	assets	asset	NOUN
ajiss-2593	62	8	,	,	PUNCT
ajiss-2593	62	9	and	and	CCONJ
ajiss-2593	62	10	trade	trade	NOUN
ajiss-2593	62	11	assets	asset	NOUN
ajiss-2593	62	12	are	be	AUX
ajiss-2593	62	13	similar	similar	ADJ
ajiss-2593	62	14	to	to	ADP
ajiss-2593	62	15	current	current	ADJ
ajiss-2593	62	16	assets	asset	NOUN
ajiss-2593	62	17	(	(	PUNCT
ajiss-2593	62	18	shaiitah	shaiitah	PROPN
ajiss-2593	62	19	,	,	PUNCT
ajiss-2593	62	20	a1	a1	NOUN
ajiss-2593	62	21	tatbiq	tatbiq	PROPN
ajiss-2593	62	22	,	,	PUNCT
ajiss-2593	62	23	139711977	139711977	NUM
ajiss-2593	62	24	,	,	PUNCT
ajiss-2593	62	25	138	138	NUM
ajiss-2593	62	26	)	)	PUNCT
ajiss-2593	62	27	.	.	PUNCT
ajiss-2593	63	1	accountants	accountant	NOUN
ajiss-2593	63	2	use	use	VERB
ajiss-2593	63	3	different	different	ADJ
ajiss-2593	63	4	methods	method	NOUN
ajiss-2593	63	5	of	of	ADP
ajiss-2593	63	6	valuation	valuation	NOUN
ajiss-2593	63	7	to	to	PART
ajiss-2593	63	8	adjust	adjust	VERB
ajiss-2593	63	9	for	for	ADP
ajiss-2593	63	10	changing	change	VERB
ajiss-2593	63	11	prices	price	NOUN
ajiss-2593	63	12	(	(	PUNCT
ajiss-2593	63	13	i.e.	i.e.	X
ajiss-2593	63	14	,	,	PUNCT
ajiss-2593	63	15	for	for	ADP
ajiss-2593	63	16	inflation	inflation	NOUN
ajiss-2593	63	17	)	)	PUNCT
ajiss-2593	63	18	.	.	PUNCT
ajiss-2593	64	1	examples	example	NOUN
ajiss-2593	64	2	of	of	ADP
ajiss-2593	64	3	these	these	DET
ajiss-2593	64	4	methods	method	NOUN
ajiss-2593	64	5	are	be	AUX
ajiss-2593	64	6	constant	constant	ADJ
ajiss-2593	64	7	dollar	dollar	NOUN
ajiss-2593	64	8	,	,	PUNCT
ajiss-2593	64	9	current	current	ADJ
ajiss-2593	64	10	value	value	NOUN
ajiss-2593	64	11	,	,	PUNCT
ajiss-2593	64	12	or	or	CCONJ
ajiss-2593	64	13	a	a	DET
ajiss-2593	64	14	combination	combination	NOUN
ajiss-2593	64	15	of	of	ADP
ajiss-2593	64	16	the	the	DET
ajiss-2593	64	17	two	two	NUM
ajiss-2593	64	18	.	.	PUNCT
ajiss-2593	65	1	the	the	DET
ajiss-2593	65	2	assets	asset	NOUN
ajiss-2593	65	3	are	be	AUX
ajiss-2593	65	4	recorded	record	VERB
ajiss-2593	65	5	at	at	ADP
ajiss-2593	65	6	cost	cost	NOUN
ajiss-2593	65	7	.	.	PUNCT
ajiss-2593	66	1	then	then	ADV
ajiss-2593	66	2	when	when	SCONJ
ajiss-2593	66	3	prices	price	NOUN
ajiss-2593	66	4	change	change	VERB
ajiss-2593	66	5	,	,	PUNCT
ajiss-2593	66	6	they	they	PRON
ajiss-2593	66	7	are	be	AUX
ajiss-2593	66	8	valued	value	VERB
ajiss-2593	66	9	at	at	ADP
ajiss-2593	66	10	either	either	CCONJ
ajiss-2593	66	11	the	the	DET
ajiss-2593	66	12	original	original	ADJ
ajiss-2593	66	13	cost	cost	NOUN
ajiss-2593	66	14	(	(	PUNCT
ajiss-2593	66	15	historical	historical	ADJ
ajiss-2593	66	16	cost	cost	NOUN
ajiss-2593	66	17	)	)	PUNCT
ajiss-2593	66	18	or	or	CCONJ
ajiss-2593	66	19	adjusted	adjust	VERB
ajiss-2593	66	20	to	to	PART
ajiss-2593	66	21	reflect	reflect	VERB
ajiss-2593	66	22	the	the	DET
ajiss-2593	66	23	price	price	NOUN
ajiss-2593	66	24	-	-	PUNCT
ajiss-2593	66	25	related	relate	VERB
ajiss-2593	66	26	changes	change	NOUN
ajiss-2593	66	27	.	.	PUNCT
ajiss-2593	67	1	there	there	PRON
ajiss-2593	67	2	are	be	VERB
ajiss-2593	67	3	two	two	NUM
ajiss-2593	67	4	account	account	NOUN
ajiss-2593	67	5	ing	ing	ADJ
ajiss-2593	67	6	approaches	approach	NOUN
ajiss-2593	67	7	for	for	ADP
ajiss-2593	67	8	changing	change	VERB
ajiss-2593	67	9	prices	price	NOUN
ajiss-2593	67	10	:	:	PUNCT
ajiss-2593	67	11	constant	constant	ADJ
ajiss-2593	67	12	dollar	dollar	NOUN
ajiss-2593	67	13	(	(	PUNCT
ajiss-2593	67	14	general	general	ADJ
ajiss-2593	67	15	price	price	NOUN
ajiss-2593	67	16	level	level	NOUN
ajiss-2593	67	17	changes	change	NOUN
ajiss-2593	67	18	)	)	PUNCT
ajiss-2593	67	19	and	and	CCONJ
ajiss-2593	67	20	current	current	ADJ
ajiss-2593	67	21	cost	cost	NOUN
ajiss-2593	67	22	(	(	PUNCT
ajiss-2593	67	23	specifc	specifc	NOUN
ajiss-2593	67	24	price	price	NOUN
ajiss-2593	67	25	changes	change	NOUN
ajiss-2593	67	26	)	)	PUNCT
ajiss-2593	67	27	.	.	PUNCT
ajiss-2593	68	1	general	general	ADJ
ajiss-2593	68	2	price	price	NOUN
ajiss-2593	68	3	level	level	NOUN
ajiss-2593	68	4	adjustment	adjustment	NOUN
ajiss-2593	68	5	uses	use	VERB
ajiss-2593	68	6	a	a	DET
ajiss-2593	68	7	general	general	ADJ
ajiss-2593	68	8	price	price	NOUN
ajiss-2593	68	9	index	index	NOUN
ajiss-2593	68	10	,	,	PUNCT
ajiss-2593	68	11	such	such	ADJ
ajiss-2593	68	12	as	as	ADP
ajiss-2593	68	13	the	the	DET
ajiss-2593	68	14	consumer	consumer	NOUN
ajiss-2593	68	15	price	price	NOUN
ajiss-2593	68	16	index	index	NOUN
ajiss-2593	68	17	.	.	PUNCT
ajiss-2593	69	1	under	under	ADP
ajiss-2593	69	2	current	current	ADJ
ajiss-2593	69	3	cost	cost	NOUN
ajiss-2593	69	4	accounting	accounting	NOUN
ajiss-2593	69	5	,	,	PUNCT
ajiss-2593	69	6	there	there	PRON
ajiss-2593	69	7	are	be	VERB
ajiss-2593	69	8	two	two	NUM
ajiss-2593	69	9	major	major	ADJ
ajiss-2593	69	10	approaches	approach	NOUN
ajiss-2593	69	11	:	:	PUNCT
ajiss-2593	69	12	current	current	ADJ
ajiss-2593	69	13	entry	entry	NOUN
ajiss-2593	69	14	price	price	NOUN
ajiss-2593	69	15	(	(	PUNCT
ajiss-2593	69	16	replace	replace	VERB
ajiss-2593	69	17	ment	ment	ADJ
ajiss-2593	69	18	cost	cost	NOUN
ajiss-2593	69	19	)	)	PUNCT
ajiss-2593	69	20	and	and	CCONJ
ajiss-2593	69	21	current	current	ADJ
ajiss-2593	69	22	exit	exit	NOUN
ajiss-2593	69	23	price	price	NOUN
ajiss-2593	69	24	(	(	PUNCT
ajiss-2593	69	25	net	net	ADJ
ajiss-2593	69	26	realizable	realizable	ADJ
ajiss-2593	69	27	value	value	NOUN
ajiss-2593	69	28	)	)	PUNCT
ajiss-2593	69	29	.	.	PUNCT
ajiss-2593	70	1	islamic	islamic	ADJ
ajiss-2593	70	2	jurists	jurists	PROPN
ajiss-2593	70	3	,	,	PUNCT
ajiss-2593	70	4	like	like	ADP
ajiss-2593	70	5	accountants	accountant	NOUN
ajiss-2593	70	6	,	,	PUNCT
ajiss-2593	70	7	do	do	AUX
ajiss-2593	70	8	not	not	PART
ajiss-2593	70	9	agree	agree	VERB
ajiss-2593	70	10	on	on	ADP
ajiss-2593	70	11	which	which	DET
ajiss-2593	70	12	method	method	NOUN
ajiss-2593	70	13	to	to	PART
ajiss-2593	70	14	use	use	VERB
ajiss-2593	70	15	.	.	PUNCT
ajiss-2593	71	1	for	for	ADP
ajiss-2593	71	2	example	example	NOUN
ajiss-2593	71	3	,	,	PUNCT
ajiss-2593	71	4	jiibir	jiibir	PROPN
ajiss-2593	71	5	ibn	ibn	PROPN
ajiss-2593	71	6	zayd	zayd	PROPN
ajiss-2593	71	7	(	(	PUNCT
ajiss-2593	71	8	abii	abii	PROPN
ajiss-2593	71	9	'	'	PUNCT
ajiss-2593	71	10	ubayd	ubayd	NOUN
ajiss-2593	71	11	139511975	139511975	NUM
ajiss-2593	71	12	,	,	PUNCT
ajiss-2593	71	13	521	521	NUM
ajiss-2593	71	14	)	)	PUNCT
ajiss-2593	71	15	recommends	recommend	VERB
ajiss-2593	71	16	the	the	DET
ajiss-2593	71	17	sale	sale	NOUN
ajiss-2593	71	18	value	value	NOUN
ajiss-2593	71	19	on	on	ADP
ajiss-2593	71	20	the	the	DET
ajiss-2593	71	21	day	day	NOUN
ajiss-2593	71	22	on	on	ADP
ajiss-2593	71	23	which	which	PRON
ajiss-2593	71	24	the	the	DET
ajiss-2593	71	25	amount	amount	NOUN
ajiss-2593	71	26	of	of	ADP
ajiss-2593	71	27	zakah	zakah	PROPN
ajiss-2593	71	28	is	be	AUX
ajiss-2593	71	29	determined	determine	VERB
ajiss-2593	71	30	.	.	PUNCT
ajiss-2593	72	1	kahf	kahf	PROPN
ajiss-2593	72	2	(	(	PUNCT
ajiss-2593	72	3	1980	1980	NUM
ajiss-2593	72	4	,	,	PUNCT
ajiss-2593	72	5	15	15	NUM
ajiss-2593	72	6	)	)	PUNCT
ajiss-2593	72	7	prefers	prefer	VERB
ajiss-2593	72	8	the	the	DET
ajiss-2593	72	9	lower	low	ADJ
ajiss-2593	72	10	of	of	ADP
ajiss-2593	72	11	the	the	DET
ajiss-2593	72	12	cost	cost	NOUN
ajiss-2593	72	13	or	or	CCONJ
ajiss-2593	72	14	market	market	NOUN
ajiss-2593	72	15	price.6	price.6	NOUN
ajiss-2593	72	16	there	there	PRON
ajiss-2593	72	17	is	be	VERB
ajiss-2593	72	18	another	another	DET
ajiss-2593	72	19	opinion	opinion	NOUN
ajiss-2593	72	20	,	,	PUNCT
ajiss-2593	72	21	that	that	PRON
ajiss-2593	72	22	of	of	ADP
ajiss-2593	72	23	ibn	ibn	PROPN
ajiss-2593	72	24	rushd	rushd	PROPN
ajiss-2593	72	25	(	(	PUNCT
ajiss-2593	72	26	al	al	PROPN
ajiss-2593	72	27	qaradiiwi	qaradiiwi	PROPN
ajiss-2593	72	28	1977,337	1977,337	NUM
ajiss-2593	72	29	)	)	PUNCT
ajiss-2593	72	30	,	,	PUNCT
ajiss-2593	72	31	which	which	PRON
ajiss-2593	72	32	supports	support	VERB
ajiss-2593	72	33	the	the	DET
ajiss-2593	72	34	item	item	NOUN
ajiss-2593	72	35	's	's	PART
ajiss-2593	72	36	historical	historical	ADJ
ajiss-2593	72	37	cost	cost	NOUN
ajiss-2593	72	38	.	.	PUNCT
ajiss-2593	73	1	most	most	ADJ
ajiss-2593	73	2	jurists	jurist	NOUN
ajiss-2593	73	3	(	(	PUNCT
ajiss-2593	73	4	ibid	ibid	PROPN
ajiss-2593	73	5	.	.	PUNCT
ajiss-2593	73	6	,	,	PUNCT
ajiss-2593	73	7	337	337	NUM
ajiss-2593	73	8	)	)	PUNCT
ajiss-2593	73	9	recommend	recommend	VERB
ajiss-2593	73	10	expected	expect	VERB
ajiss-2593	73	11	sale	sale	NOUN
ajiss-2593	73	12	value	value	NOUN
ajiss-2593	73	13	.	.	PUNCT
ajiss-2593	74	1	in	in	ADP
ajiss-2593	74	2	his	his	PRON
ajiss-2593	74	3	mu&isibat	mu&isibat	NOUN
ajiss-2593	74	4	a1	a1	NOUN
ajiss-2593	74	5	zakah	zakah	X
ajiss-2593	74	6	,	,	PUNCT
ajiss-2593	74	7	shai	shai	PROPN
ajiss-2593	74	8	i	i	PRON
ajiss-2593	74	9	tah	tah	PROPN
ajiss-2593	74	10	confirms	confirm	VERB
ajiss-2593	74	11	these	these	DET
ajiss-2593	74	12	opinions	opinion	NOUN
ajiss-2593	74	13	by	by	ADP
ajiss-2593	74	14	valuing	value	VERB
ajiss-2593	74	15	working	work	VERB
ajiss-2593	74	16	capital	capital	NOUN
ajiss-2593	74	17	items	item	NOUN
ajiss-2593	74	18	(	(	PUNCT
ajiss-2593	74	19	current	current	ADJ
ajiss-2593	74	20	assets	asset	NOUN
ajiss-2593	74	21	and	and	CCONJ
ajiss-2593	74	22	current	current	ADJ
ajiss-2593	74	23	liabilities	liability	NOUN
ajiss-2593	74	24	)	)	PUNCT
ajiss-2593	74	25	at	at	ADP
ajiss-2593	74	26	the	the	DET
ajiss-2593	74	27	end	end	NOUN
ajiss-2593	74	28	of	of	ADP
ajiss-2593	74	29	the	the	DET
ajiss-2593	74	30	zakatable	zakatable	ADJ
ajiss-2593	74	31	year	year	NOUN
ajiss-2593	74	32	according	accord	VERB
ajiss-2593	74	33	to	to	ADP
ajiss-2593	74	34	its	its	PRON
ajiss-2593	74	35	current	current	ADJ
ajiss-2593	74	36	value	value	NOUN
ajiss-2593	74	37	(	(	PUNCT
ajiss-2593	74	38	selling	sell	VERB
ajiss-2593	74	39	price	price	NOUN
ajiss-2593	74	40	)	)	PUNCT
ajiss-2593	74	41	;	;	PUNCT
ajiss-2593	74	42	i.e.	i.e.	X
ajiss-2593	74	43	,	,	PUNCT
ajiss-2593	74	44	expected	expect	VERB
ajiss-2593	74	45	profits	profit	NOUN
ajiss-2593	74	46	are	be	AUX
ajiss-2593	74	47	taken	take	VERB
ajiss-2593	74	48	into	into	ADP
ajiss-2593	74	49	consideration	consideration	NOUN
ajiss-2593	74	50	.	.	PUNCT
ajiss-2593	75	1	perhaps	perhaps	ADV
ajiss-2593	75	2	this	this	PRON
ajiss-2593	75	3	is	be	AUX
ajiss-2593	75	4	consistent	consistent	ADJ
ajiss-2593	75	5	with	with	ADP
ajiss-2593	75	6	the	the	DET
ajiss-2593	75	7	theological	theological	ADJ
ajiss-2593	75	8	con	con	PROPN
ajiss-2593	75	9	dition	dition	NOUN
ajiss-2593	75	10	of	of	ADP
ajiss-2593	75	11	growing	grow	VERB
ajiss-2593	75	12	(	(	PUNCT
ajiss-2593	75	13	growing	grow	VERB
ajiss-2593	75	14	or	or	CCONJ
ajiss-2593	75	15	subject	subject	ADJ
ajiss-2593	75	16	to	to	ADP
ajiss-2593	75	17	growing	grow	VERB
ajiss-2593	75	18	)	)	PUNCT
ajiss-2593	75	19	,	,	PUNCT
ajiss-2593	75	20	whether	whether	SCONJ
ajiss-2593	75	21	it	it	PRON
ajiss-2593	75	22	be	be	AUX
ajiss-2593	75	23	real	real	ADJ
ajiss-2593	75	24	or	or	CCONJ
ajiss-2593	75	25	estimated	estimate	VERB
ajiss-2593	75	26	.	.	PUNCT
ajiss-2593	76	1	valuing	value	VERB
ajiss-2593	76	2	trade	trade	NOUN
ajiss-2593	76	3	assets	asset	NOUN
ajiss-2593	76	4	(	(	PUNCT
ajiss-2593	76	5	inventory	inventory	NOUN
ajiss-2593	76	6	,	,	PUNCT
ajiss-2593	76	7	for	for	ADP
ajiss-2593	76	8	example	example	NOUN
ajiss-2593	76	9	)	)	PUNCT
ajiss-2593	76	10	according	accord	VERB
ajiss-2593	76	11	to	to	ADP
ajiss-2593	76	12	the	the	DET
ajiss-2593	76	13	selling	selling	NOUN
ajiss-2593	76	14	price	price	NOUN
ajiss-2593	76	15	does	do	AUX
ajiss-2593	76	16	not	not	PART
ajiss-2593	76	17	take	take	VERB
ajiss-2593	76	18	into	into	ADP
ajiss-2593	76	19	consideration	consideration	NOUN
ajiss-2593	76	20	the	the	DET
ajiss-2593	76	21	current	current	ADJ
ajiss-2593	76	22	environment	environment	NOUN
ajiss-2593	76	23	,	,	PUNCT
ajiss-2593	76	24	for	for	ADP
ajiss-2593	76	25	there	there	PRON
ajiss-2593	76	26	are	be	VERB
ajiss-2593	76	27	cer	cer	PROPN
ajiss-2593	76	28	tain	tain	PROPN
ajiss-2593	76	29	expenses	expense	NOUN
ajiss-2593	76	30	involved	involve	VERB
ajiss-2593	76	31	,	,	PUNCT
ajiss-2593	76	32	such	such	ADJ
ajiss-2593	76	33	as	as	ADP
ajiss-2593	76	34	commission	commission	NOUN
ajiss-2593	76	35	,	,	PUNCT
ajiss-2593	76	36	advertising	advertising	NOUN
ajiss-2593	76	37	,	,	PUNCT
ajiss-2593	76	38	transportation	transportation	NOUN
ajiss-2593	76	39	,	,	PUNCT
ajiss-2593	76	40	and	and	CCONJ
ajiss-2593	76	41	others	other	NOUN
ajiss-2593	76	42	,	,	PUNCT
ajiss-2593	76	43	which	which	PRON
ajiss-2593	76	44	were	be	AUX
ajiss-2593	76	45	not	not	PART
ajiss-2593	76	46	present	present	ADJ
ajiss-2593	76	47	to	to	ADP
ajiss-2593	76	48	any	any	DET
ajiss-2593	76	49	extent	extent	NOUN
ajiss-2593	76	50	in	in	ADP
ajiss-2593	76	51	the	the	DET
ajiss-2593	76	52	past	past	NOUN
ajiss-2593	76	53	.	.	PUNCT
ajiss-2593	77	1	therefore	therefore	ADV
ajiss-2593	77	2	the	the	DET
ajiss-2593	77	3	valu	valu	NOUN
ajiss-2593	77	4	ing	ing	NOUN
ajiss-2593	77	5	method	method	NOUN
ajiss-2593	77	6	should	should	AUX
ajiss-2593	77	7	be	be	AUX
ajiss-2593	77	8	the	the	DET
ajiss-2593	77	9	net	net	ADJ
ajiss-2593	77	10	realizable	realizable	ADJ
ajiss-2593	77	11	value	value	NOUN
ajiss-2593	77	12	,	,	PUNCT
ajiss-2593	77	13	which	which	PRON
ajiss-2593	77	14	is	be	AUX
ajiss-2593	77	15	determined	determine	VERB
ajiss-2593	77	16	by	by	ADP
ajiss-2593	77	17	sub	sub	NOUN
ajiss-2593	77	18	tracting	tracte	VERB
ajiss-2593	77	19	the	the	DET
ajiss-2593	77	20	expected	expect	VERB
ajiss-2593	77	21	selling	selling	NOUN
ajiss-2593	77	22	expenses	expense	NOUN
ajiss-2593	77	23	from	from	ADP
ajiss-2593	77	24	the	the	DET
ajiss-2593	77	25	sale	sale	NOUN
ajiss-2593	77	26	price	price	NOUN
ajiss-2593	77	27	.	.	PUNCT
ajiss-2593	78	1	another	another	DET
ajiss-2593	78	2	opinion	opinion	NOUN
ajiss-2593	78	3	(	(	PUNCT
ajiss-2593	78	4	ibid	ibid	NOUN
ajiss-2593	78	5	.	.	PUNCT
ajiss-2593	78	6	,	,	PUNCT
ajiss-2593	78	7	337	337	NUM
ajiss-2593	78	8	)	)	PUNCT
ajiss-2593	78	9	is	be	AUX
ajiss-2593	78	10	to	to	PART
ajiss-2593	78	11	use	use	VERB
ajiss-2593	78	12	the	the	DET
ajiss-2593	78	13	wholesale	wholesale	ADJ
ajiss-2593	78	14	price	price	NOUN
ajiss-2593	78	15	,	,	PUNCT
ajiss-2593	78	16	since	since	SCONJ
ajiss-2593	78	17	it	it	PRON
ajiss-2593	78	18	is	be	AUX
ajiss-2593	78	19	easy	easy	ADJ
ajiss-2593	78	20	to	to	PART
ajiss-2593	78	21	sell	sell	VERB
ajiss-2593	78	22	the	the	DET
ajiss-2593	78	23	item	item	NOUN
ajiss-2593	78	24	at	at	ADP
ajiss-2593	78	25	that	that	DET
ajiss-2593	78	26	price	price	NOUN
ajiss-2593	78	27	.	.	PUNCT
ajiss-2593	79	1	in	in	ADP
ajiss-2593	79	2	layman	layman	PROPN
ajiss-2593	79	3	's	's	PART
ajiss-2593	79	4	terms	term	NOUN
ajiss-2593	79	5	,	,	PUNCT
ajiss-2593	79	6	this	this	PRON
ajiss-2593	79	7	would	would	AUX
ajiss-2593	79	8	be	be	AUX
ajiss-2593	79	9	the	the	DET
ajiss-2593	79	10	replacement	replacement	NOUN
ajiss-2593	79	11	cost	cost	NOUN
ajiss-2593	79	12	at	at	ADP
ajiss-2593	79	13	the	the	DET
ajiss-2593	79	14	end	end	NOUN
ajiss-2593	79	15	of	of	ADP
ajiss-2593	79	16	the	the	DET
ajiss-2593	79	17	zakatable	zakatable	ADJ
ajiss-2593	79	18	year	year	NOUN
ajiss-2593	79	19	.	.	PUNCT
ajiss-2593	80	1	we	we	PRON
ajiss-2593	80	2	agree	agree	VERB
ajiss-2593	80	3	with	with	ADP
ajiss-2593	80	4	this	this	DET
ajiss-2593	80	5	replacement	replacement	NOUN
ajiss-2593	80	6	cost	cost	NOUN
ajiss-2593	80	7	concept	concept	NOUN
ajiss-2593	80	8	.	.	PUNCT
ajiss-2593	81	1	to	to	PART
ajiss-2593	81	2	summarize	summarize	VERB
ajiss-2593	81	3	the	the	DET
ajiss-2593	81	4	above	above	ADJ
ajiss-2593	81	5	discussion	discussion	NOUN
ajiss-2593	81	6	,	,	PUNCT
ajiss-2593	81	7	trade	trade	NOUN
ajiss-2593	81	8	assets	asset	NOUN
ajiss-2593	81	9	subject	subject	ADJ
ajiss-2593	81	10	to	to	ADP
ajiss-2593	81	11	zakah	zakah	PROPN
ajiss-2593	81	12	are	be	AUX
ajiss-2593	81	13	recommends	recommend	VERB
ajiss-2593	81	14	a	a	DET
ajiss-2593	81	15	lowering	lowering	NOUN
ajiss-2593	81	16	of	of	ADP
ajiss-2593	81	17	cost	cost	NOUN
ajiss-2593	81	18	or	or	CCONJ
ajiss-2593	81	19	market	market	NOUN
ajiss-2593	81	20	for	for	ADP
ajiss-2593	81	21	inventories	inventory	NOUN
ajiss-2593	81	22	and	and	CCONJ
ajiss-2593	81	23	other	other	ADJ
ajiss-2593	81	24	current	current	ADJ
ajiss-2593	81	25	assets	asset	NOUN
ajiss-2593	81	26	.	.	PUNCT
ajiss-2593	82	1	however	however	ADV
ajiss-2593	82	2	,	,	PUNCT
ajiss-2593	82	3	he	he	PRON
ajiss-2593	82	4	recommends	recommend	VERB
ajiss-2593	82	5	other	other	ADJ
ajiss-2593	82	6	bases	basis	NOUN
ajiss-2593	82	7	depending	depend	VERB
ajiss-2593	82	8	on	on	ADP
ajiss-2593	82	9	the	the	DET
ajiss-2593	82	10	item	item	NOUN
ajiss-2593	82	11	,	,	PUNCT
ajiss-2593	82	12	for	for	ADP
ajiss-2593	82	13	example	example	NOUN
ajiss-2593	82	14	,	,	PUNCT
ajiss-2593	82	15	stocks	stock	NOUN
ajiss-2593	82	16	and	and	CCONJ
ajiss-2593	82	17	bonds	bond	NOUN
ajiss-2593	82	18	at	at	ADP
ajiss-2593	82	19	market	market	NOUN
ajiss-2593	82	20	rates	rate	NOUN
ajiss-2593	82	21	on	on	ADP
ajiss-2593	82	22	the	the	DET
ajiss-2593	82	23	day	day	NOUN
ajiss-2593	82	24	of	of	ADP
ajiss-2593	82	25	zakah	zakah	PROPN
ajiss-2593	82	26	,	,	PUNCT
ajiss-2593	82	27	jewelry	jewelry	NOUN
ajiss-2593	82	28	at	at	ADP
ajiss-2593	82	29	market	market	NOUN
ajiss-2593	82	30	rates	rate	NOUN
ajiss-2593	82	31	if	if	SCONJ
ajiss-2593	82	32	available	available	ADJ
ajiss-2593	82	33	,	,	PUNCT
ajiss-2593	82	34	otherwise	otherwise	ADV
ajiss-2593	82	35	at	at	ADP
ajiss-2593	82	36	historical	historical	ADJ
ajiss-2593	82	37	cost	cost	NOUN
ajiss-2593	82	38	.	.	PUNCT
ajiss-2593	83	1	see	see	VERB
ajiss-2593	83	2	kahf	kahf	NOUN
ajiss-2593	83	3	op	op	NOUN
ajiss-2593	83	4	.	.	PUNCT
ajiss-2593	84	1	cit	cit	PROPN
ajiss-2593	84	2	.	.	PROPN
ajiss-2593	84	3	,	,	PUNCT
ajiss-2593	84	4	15	15	NUM
ajiss-2593	84	5	-	-	SYM
ajiss-2593	84	6	20	20	NUM
ajiss-2593	84	7	.	.	PUNCT
ajiss-2593	85	1	el	el	PROPN
ajiss-2593	85	2	-	-	PUNCT
ajiss-2593	85	3	badawi	badawi	PROPN
ajiss-2593	85	4	and	and	CCONJ
ajiss-2593	85	5	al	al	PROPN
ajiss-2593	85	6	-	-	PUNCT
ajiss-2593	85	7	sultan	sultan	PROPN
ajiss-2593	85	8	:	:	PUNCT
ajiss-2593	85	9	net	net	ADJ
ajiss-2593	85	10	working	working	NOUN
ajiss-2593	85	11	capital	capital	NOUN
ajiss-2593	85	12	n	n	ADP
ajiss-2593	85	13	represented	represent	VERB
ajiss-2593	85	14	by	by	ADP
ajiss-2593	85	15	the	the	DET
ajiss-2593	85	16	net	net	ADJ
ajiss-2593	85	17	current	current	ADJ
ajiss-2593	85	18	assets	asset	NOUN
ajiss-2593	85	19	that	that	PRON
ajiss-2593	85	20	have	have	AUX
ajiss-2593	85	21	been	be	AUX
ajiss-2593	85	22	owned	own	VERB
ajiss-2593	85	23	for	for	ADP
ajiss-2593	85	24	one	one	NUM
ajiss-2593	85	25	lunar	lunar	ADJ
ajiss-2593	85	26	year	year	NOUN
ajiss-2593	85	27	for	for	ADP
ajiss-2593	85	28	the	the	DET
ajiss-2593	85	29	purpose	purpose	NOUN
ajiss-2593	85	30	of	of	ADP
ajiss-2593	85	31	profit	profit	NOUN
ajiss-2593	85	32	(	(	PUNCT
ajiss-2593	85	33	growing	grow	VERB
ajiss-2593	85	34	or	or	CCONJ
ajiss-2593	85	35	subject	subject	ADJ
ajiss-2593	85	36	to	to	ADP
ajiss-2593	85	37	growing	grow	VERB
ajiss-2593	85	38	)	)	PUNCT
ajiss-2593	85	39	as	as	SCONJ
ajiss-2593	85	40	decreased	decrease	VERB
ajiss-2593	85	41	by	by	ADP
ajiss-2593	85	42	the	the	DET
ajiss-2593	85	43	related	relate	VERB
ajiss-2593	85	44	obligations	obligation	NOUN
ajiss-2593	85	45	(	(	PUNCT
ajiss-2593	85	46	free	free	ADJ
ajiss-2593	85	47	of	of	ADP
ajiss-2593	85	48	debt	debt	NOUN
ajiss-2593	85	49	)	)	PUNCT
ajiss-2593	85	50	measured	measure	VERB
ajiss-2593	85	51	by	by	ADP
ajiss-2593	85	52	the	the	DET
ajiss-2593	85	53	net	net	ADJ
ajiss-2593	85	54	realizable	realizable	ADJ
ajiss-2593	85	55	value	value	NOUN
ajiss-2593	85	56	or	or	CCONJ
ajiss-2593	85	57	the	the	DET
ajiss-2593	85	58	replacement	replacement	NOUN
ajiss-2593	85	59	cost	cost	NOUN
ajiss-2593	85	60	method	method	NOUN
ajiss-2593	85	61	.	.	PUNCT
ajiss-2593	86	1	therefore	therefore	ADV
ajiss-2593	86	2	,	,	PUNCT
ajiss-2593	86	3	the	the	DET
ajiss-2593	86	4	zakatable	zakatable	ADJ
ajiss-2593	86	5	amount	amount	NOUN
ajiss-2593	86	6	is	be	AUX
ajiss-2593	86	7	related	relate	VERB
ajiss-2593	86	8	to	to	ADP
ajiss-2593	86	9	the	the	DET
ajiss-2593	86	10	concept	concept	NOUN
ajiss-2593	86	11	of	of	ADP
ajiss-2593	86	12	working	work	VERB
ajiss-2593	86	13	capital	capital	NOUN
ajiss-2593	86	14	(	(	PUNCT
ajiss-2593	86	15	current	current	ADJ
ajiss-2593	86	16	assets	asset	NOUN
ajiss-2593	86	17	less	less	ADJ
ajiss-2593	86	18	current	current	ADJ
ajiss-2593	86	19	liabilities	liability	NOUN
ajiss-2593	86	20	)	)	PUNCT
ajiss-2593	86	21	and	and	CCONJ
ajiss-2593	86	22	growing	grow	VERB
ajiss-2593	86	23	capital	capital	NOUN
ajiss-2593	86	24	(	(	PUNCT
ajiss-2593	86	25	for	for	ADP
ajiss-2593	86	26	the	the	DET
ajiss-2593	86	27	purpose	purpose	NOUN
ajiss-2593	86	28	of	of	ADP
ajiss-2593	86	29	profit	profit	NOUN
ajiss-2593	86	30	)	)	PUNCT
ajiss-2593	86	31	.	.	PUNCT
ajiss-2593	87	1	working	work	VERB
ajiss-2593	87	2	capital	capital	NOUN
ajiss-2593	87	3	may	may	AUX
ajiss-2593	87	4	not	not	PART
ajiss-2593	87	5	meet	meet	VERB
ajiss-2593	87	6	the	the	DET
ajiss-2593	87	7	debt	debt	NOUN
ajiss-2593	87	8	-	-	PUNCT
ajiss-2593	87	9	free	free	ADJ
ajiss-2593	87	10	and	and	CCONJ
ajiss-2593	87	11	passage	passage	NOUN
ajiss-2593	87	12	-	-	PUNCT
ajiss-2593	87	13	of	of	ADP
ajiss-2593	87	14	-	-	PUNCT
ajiss-2593	87	15	one	one	NUM
ajiss-2593	87	16	-	-	PUNCT
ajiss-2593	87	17	year	year	NOUN
ajiss-2593	87	18	con	con	NOUN
ajiss-2593	87	19	ditions	dition	NOUN
ajiss-2593	87	20	to	to	PART
ajiss-2593	87	21	equal	equal	VERB
ajiss-2593	87	22	the	the	DET
ajiss-2593	87	23	zakatable	zakatable	ADJ
ajiss-2593	87	24	amount	amount	NOUN
ajiss-2593	87	25	.	.	PUNCT
ajiss-2593	88	1	in	in	ADP
ajiss-2593	88	2	the	the	DET
ajiss-2593	88	3	next	next	ADJ
ajiss-2593	88	4	section	section	NOUN
ajiss-2593	88	5	of	of	ADP
ajiss-2593	88	6	this	this	DET
ajiss-2593	88	7	paper	paper	NOUN
ajiss-2593	88	8	we	we	PRON
ajiss-2593	88	9	will	will	AUX
ajiss-2593	88	10	analyze	analyze	VERB
ajiss-2593	88	11	and	and	CCONJ
ajiss-2593	88	12	present	present	VERB
ajiss-2593	88	13	the	the	DET
ajiss-2593	88	14	reasons	reason	NOUN
ajiss-2593	88	15	for	for	ADP
ajiss-2593	88	16	the	the	DET
ajiss-2593	88	17	above	above	ADJ
ajiss-2593	88	18	assertion	assertion	NOUN
ajiss-2593	88	19	and	and	CCONJ
ajiss-2593	88	20	present	present	VERB
ajiss-2593	88	21	the	the	DET
ajiss-2593	88	22	possibility	possibility	NOUN
ajiss-2593	88	23	that	that	SCONJ
ajiss-2593	88	24	the	the	DET
ajiss-2593	88	25	growing	grow	VERB
ajiss-2593	88	26	capital	capital	NOUN
ajiss-2593	88	27	(	(	PUNCT
ajiss-2593	88	28	owned	own	VERB
ajiss-2593	88	29	working	working	NOUN
ajiss-2593	88	30	capital	capital	NOUN
ajiss-2593	88	31	free	free	ADJ
ajiss-2593	88	32	of	of	ADP
ajiss-2593	88	33	debt	debt	NOUN
ajiss-2593	88	34	)	)	PUNCT
ajiss-2593	88	35	may	may	AUX
ajiss-2593	88	36	not	not	PART
ajiss-2593	88	37	meet	meet	VERB
ajiss-2593	88	38	the	the	DET
ajiss-2593	88	39	passageof	passageof	ADV
ajiss-2593	88	40	-	-	PUNCT
ajiss-2593	88	41	one	one	NUM
ajiss-2593	88	42	-	-	PUNCT
ajiss-2593	88	43	year	year	NOUN
ajiss-2593	88	44	condition	condition	NOUN
ajiss-2593	88	45	due	due	ADP
ajiss-2593	88	46	to	to	ADP
ajiss-2593	88	47	additional	additional	ADJ
ajiss-2593	88	48	investments	investment	NOUN
ajiss-2593	88	49	during	during	ADP
ajiss-2593	88	50	the	the	DET
ajiss-2593	88	51	year	year	NOUN
ajiss-2593	88	52	.	.	PUNCT
ajiss-2593	89	1	in	in	ADP
ajiss-2593	89	2	the	the	DET
ajiss-2593	89	3	following	follow	VERB
ajiss-2593	89	4	section	section	NOUN
ajiss-2593	89	5	of	of	ADP
ajiss-2593	89	6	this	this	DET
ajiss-2593	89	7	paper	paper	NOUN
ajiss-2593	89	8	we	we	PRON
ajiss-2593	89	9	will	will	AUX
ajiss-2593	89	10	analyze	analyze	VERB
ajiss-2593	89	11	the	the	DET
ajiss-2593	89	12	differences	difference	NOUN
ajiss-2593	89	13	between	between	ADP
ajiss-2593	89	14	growing	grow	VERB
ajiss-2593	89	15	capital	capital	NOUN
ajiss-2593	89	16	and	and	CCONJ
ajiss-2593	89	17	the	the	DET
ajiss-2593	89	18	zakatable	zakatable	ADJ
ajiss-2593	89	19	amount	amount	NOUN
ajiss-2593	89	20	and	and	CCONJ
ajiss-2593	89	21	how	how	SCONJ
ajiss-2593	89	22	to	to	PART
ajiss-2593	89	23	measure	measure	VERB
ajiss-2593	89	24	the	the	DET
ajiss-2593	89	25	latter	latter	ADJ
ajiss-2593	89	26	by	by	ADP
ajiss-2593	89	27	adjusting	adjust	VERB
ajiss-2593	89	28	the	the	DET
ajiss-2593	89	29	growing	grow	VERB
ajiss-2593	89	30	capital	capital	NOUN
ajiss-2593	89	31	.	.	PUNCT
ajiss-2593	90	1	net	net	ADJ
ajiss-2593	90	2	working	work	VERB
ajiss-2593	90	3	capital	capital	NOUN
ajiss-2593	90	4	approach	approach	VERB
ajiss-2593	90	5	the	the	DET
ajiss-2593	90	6	atable	atable	ADJ
ajiss-2593	90	7	amount	amount	NOUN
ajiss-2593	90	8	of	of	ADP
ajiss-2593	90	9	trade	trade	NOUN
ajiss-2593	90	10	assets	asset	NOUN
ajiss-2593	90	11	could	could	AUX
ajiss-2593	90	12	be	be	AUX
ajiss-2593	90	13	determined	determine	VERB
ajiss-2593	90	14	through	through	ADP
ajiss-2593	90	15	the	the	DET
ajiss-2593	90	16	net	net	ADJ
ajiss-2593	90	17	working	working	NOUN
ajiss-2593	90	18	capital	capital	NOUN
ajiss-2593	90	19	(	(	PUNCT
ajiss-2593	90	20	current	current	ADJ
ajiss-2593	90	21	assets	asset	NOUN
ajiss-2593	90	22	less	less	ADJ
ajiss-2593	90	23	current	current	ADJ
ajiss-2593	90	24	liabilities	liability	NOUN
ajiss-2593	90	25	)	)	PUNCT
ajiss-2593	90	26	at	at	ADP
ajiss-2593	90	27	the	the	DET
ajiss-2593	90	28	end	end	NOUN
ajiss-2593	90	29	of	of	ADP
ajiss-2593	90	30	the	the	DET
ajiss-2593	90	31	accounting	accounting	NOUN
ajiss-2593	90	32	period	period	NOUN
ajiss-2593	90	33	(	(	PUNCT
ajiss-2593	90	34	sh&6tah	sh&6tah	PROPN
ajiss-2593	90	35	,	,	PUNCT
ajiss-2593	90	36	al	al	PROPN
ajiss-2593	90	37	tatbiq	tatbiq	PROPN
ajiss-2593	90	38	,	,	PUNCT
ajiss-2593	90	39	1397/1977	1397/1977	NUM
ajiss-2593	90	40	,	,	PUNCT
ajiss-2593	90	41	146	146	NUM
ajiss-2593	90	42	;	;	PUNCT
ajiss-2593	90	43	shwgtah	shwgtah	X
ajiss-2593	90	44	,	,	PUNCT
ajiss-2593	90	45	mu!ziisibuh	mu!ziisibuh	NOUN
ajiss-2593	90	46	,	,	PUNCT
ajiss-2593	90	47	1400/1980	1400/1980	NUM
ajiss-2593	90	48	,	,	PUNCT
ajiss-2593	90	49	204	204	NUM
ajiss-2593	90	50	)	)	PUNCT
ajiss-2593	90	51	.	.	PUNCT
ajiss-2593	91	1	this	this	PRON
ajiss-2593	91	2	implies	imply	VERB
ajiss-2593	91	3	that	that	SCONJ
ajiss-2593	91	4	net	net	ADJ
ajiss-2593	91	5	wxking	wxking	NOUN
ajiss-2593	91	6	capital	capital	NOUN
ajiss-2593	91	7	is	be	AUX
ajiss-2593	91	8	equal	equal	ADJ
ajiss-2593	91	9	to	to	ADP
ajiss-2593	91	10	the	the	DET
ajiss-2593	91	11	growing	grow	VERB
ajiss-2593	91	12	capital	capital	NOUN
ajiss-2593	91	13	which	which	PRON
ajiss-2593	91	14	is	be	AUX
ajiss-2593	91	15	free	free	ADJ
ajiss-2593	91	16	of	of	ADP
ajiss-2593	91	17	debt	debt	NOUN
ajiss-2593	91	18	and	and	CCONJ
ajiss-2593	91	19	has	have	AUX
ajiss-2593	91	20	lasted	last	VERB
ajiss-2593	91	21	for	for	ADP
ajiss-2593	91	22	one	one	NUM
ajiss-2593	91	23	year	year	NOUN
ajiss-2593	91	24	.	.	PUNCT
ajiss-2593	92	1	this	this	PRON
ajiss-2593	92	2	may	may	AUX
ajiss-2593	92	3	be	be	AUX
ajiss-2593	92	4	accurate	accurate	ADJ
ajiss-2593	92	5	if	if	SCONJ
ajiss-2593	92	6	we	we	PRON
ajiss-2593	92	7	assume	assume	VERB
ajiss-2593	92	8	1	1	NUM
ajiss-2593	92	9	)	)	PUNCT
ajiss-2593	92	10	simple	simple	ADJ
ajiss-2593	92	11	activity	activity	NOUN
ajiss-2593	92	12	and	and	CCONJ
ajiss-2593	92	13	2	2	NUM
ajiss-2593	92	14	)	)	PUNCT
ajiss-2593	92	15	a	a	DET
ajiss-2593	92	16	direct	direct	ADJ
ajiss-2593	92	17	relationship	relationship	NOUN
ajiss-2593	92	18	between	between	ADP
ajiss-2593	92	19	current	current	ADJ
ajiss-2593	92	20	assets	asset	NOUN
ajiss-2593	92	21	and	and	CCONJ
ajiss-2593	92	22	current	current	ADJ
ajiss-2593	92	23	liabilities	liability	NOUN
ajiss-2593	92	24	,	,	PUNCT
ajiss-2593	92	25	that	that	ADV
ajiss-2593	92	26	is	is	ADV
ajiss-2593	92	27	,	,	PUNCT
ajiss-2593	92	28	the	the	DET
ajiss-2593	92	29	current	current	ADJ
ajiss-2593	92	30	assets	asset	NOUN
ajiss-2593	92	31	are	be	AUX
ajiss-2593	92	32	financed	finance	VERB
ajiss-2593	92	33	by	by	ADP
ajiss-2593	92	34	(	(	PUNCT
ajiss-2593	92	35	and	and	CCONJ
ajiss-2593	92	36	only	only	ADV
ajiss-2593	92	37	by	by	ADP
ajiss-2593	92	38	)	)	PUNCT
ajiss-2593	92	39	capital	capital	NOUN
ajiss-2593	92	40	and	and	CCONJ
ajiss-2593	92	41	short	short	ADJ
ajiss-2593	92	42	-	-	PUNCT
ajiss-2593	92	43	term	term	NOUN
ajiss-2593	92	44	liabilities	liability	NOUN
ajiss-2593	92	45	.	.	PUNCT
ajiss-2593	93	1	during	during	ADP
ajiss-2593	93	2	the	the	DET
ajiss-2593	93	3	early	early	ADJ
ajiss-2593	93	4	days	day	NOUN
ajiss-2593	93	5	of	of	ADP
ajiss-2593	93	6	computing	compute	VERB
ajiss-2593	93	7	zakah	zakah	PROPN
ajiss-2593	93	8	on	on	ADP
ajiss-2593	93	9	trade	trade	NOUN
ajiss-2593	93	10	assets	asset	NOUN
ajiss-2593	93	11	,	,	PUNCT
ajiss-2593	93	12	business	business	NOUN
ajiss-2593	93	13	trans	tran	NOUN
ajiss-2593	93	14	actions	action	NOUN
ajiss-2593	93	15	were	be	AUX
ajiss-2593	93	16	very	very	ADV
ajiss-2593	93	17	simple	simple	ADJ
ajiss-2593	93	18	,	,	PUNCT
ajiss-2593	93	19	for	for	SCONJ
ajiss-2593	93	20	they	they	PRON
ajiss-2593	93	21	took	take	VERB
ajiss-2593	93	22	only	only	ADV
ajiss-2593	93	23	a	a	DET
ajiss-2593	93	24	short	short	ADJ
ajiss-2593	93	25	period	period	NOUN
ajiss-2593	93	26	of	of	ADP
ajiss-2593	93	27	time	time	NOUN
ajiss-2593	93	28	,	,	PUNCT
ajiss-2593	93	29	were	be	AUX
ajiss-2593	93	30	mostly	mostly	ADV
ajiss-2593	93	31	based	base	VERB
ajiss-2593	93	32	on	on	ADP
ajiss-2593	93	33	individual	individual	ADJ
ajiss-2593	93	34	activities	activity	NOUN
ajiss-2593	93	35	,	,	PUNCT
ajiss-2593	93	36	and	and	CCONJ
ajiss-2593	93	37	relied	rely	VERB
ajiss-2593	93	38	on	on	ADP
ajiss-2593	93	39	manual	manual	ADJ
ajiss-2593	93	40	performance	performance	NOUN
ajiss-2593	93	41	.	.	PUNCT
ajiss-2593	94	1	most	most	ADJ
ajiss-2593	94	2	trade	trade	NOUN
ajiss-2593	94	3	activities	activity	NOUN
ajiss-2593	94	4	were	be	AUX
ajiss-2593	94	5	in	in	ADP
ajiss-2593	94	6	the	the	DET
ajiss-2593	94	7	form	form	NOUN
ajiss-2593	94	8	of	of	ADP
ajiss-2593	94	9	proprietorships	proprietorship	NOUN
ajiss-2593	94	10	.	.	PUNCT
ajiss-2593	95	1	but	but	CCONJ
ajiss-2593	95	2	today	today	NOUN
ajiss-2593	95	3	’s	’s	PART
ajiss-2593	95	4	business	business	NOUN
ajiss-2593	95	5	transactions	transaction	NOUN
ajiss-2593	95	6	are	be	AUX
ajiss-2593	95	7	not	not	PART
ajiss-2593	95	8	so	so	ADV
ajiss-2593	95	9	simple	simple	ADJ
ajiss-2593	95	10	.	.	PUNCT
ajiss-2593	96	1	the	the	DET
ajiss-2593	96	2	creation	creation	NOUN
ajiss-2593	96	3	of	of	ADP
ajiss-2593	96	4	corporations	corporation	NOUN
ajiss-2593	96	5	,	,	PUNCT
ajiss-2593	96	6	the	the	DET
ajiss-2593	96	7	large	large	ADJ
ajiss-2593	96	8	markets	market	NOUN
ajiss-2593	96	9	,	,	PUNCT
ajiss-2593	96	10	the	the	DET
ajiss-2593	96	11	tremendous	tremendous	ADJ
ajiss-2593	96	12	increase	increase	NOUN
ajiss-2593	96	13	and	and	CCONJ
ajiss-2593	96	14	complexity	complexity	NOUN
ajiss-2593	96	15	of	of	ADP
ajiss-2593	96	16	transactions	transaction	NOUN
ajiss-2593	96	17	as	as	ADV
ajiss-2593	96	18	well	well	ADV
ajiss-2593	96	19	as	as	ADP
ajiss-2593	96	20	the	the	DET
ajiss-2593	96	21	ad	ad	NOUN
ajiss-2593	96	22	vanced	vance	VERB
ajiss-2593	96	23	technology	technology	NOUN
ajiss-2593	96	24	of	of	ADP
ajiss-2593	96	25	manufacturing	manufacturing	NOUN
ajiss-2593	96	26	have	have	AUX
ajiss-2593	96	27	all	all	PRON
ajiss-2593	96	28	led	lead	VERB
ajiss-2593	96	29	to	to	ADP
ajiss-2593	96	30	the	the	DET
ajiss-2593	96	31	need	need	NOUN
ajiss-2593	96	32	for	for	ADP
ajiss-2593	96	33	capital	capital	NOUN
ajiss-2593	96	34	assets	asset	NOUN
ajiss-2593	96	35	(	(	PUNCT
ajiss-2593	96	36	fixed	fix	VERB
ajiss-2593	96	37	assets	asset	NOUN
ajiss-2593	96	38	)	)	PUNCT
ajiss-2593	96	39	which	which	PRON
ajiss-2593	96	40	can	can	AUX
ajiss-2593	96	41	assist	assist	VERB
ajiss-2593	96	42	in	in	ADP
ajiss-2593	96	43	producing	produce	VERB
ajiss-2593	96	44	and	and	CCONJ
ajiss-2593	96	45	maintaining	maintain	VERB
ajiss-2593	96	46	trade	trade	NOUN
ajiss-2593	96	47	assets	asset	NOUN
ajiss-2593	96	48	.	.	PUNCT
ajiss-2593	97	1	also	also	ADV
ajiss-2593	97	2	in	in	ADP
ajiss-2593	97	3	the	the	DET
ajiss-2593	97	4	past	past	NOUN
ajiss-2593	97	5	,	,	PUNCT
ajiss-2593	97	6	financing	financing	NOUN
ajiss-2593	97	7	was	be	AUX
ajiss-2593	97	8	simple	simple	ADJ
ajiss-2593	97	9	,	,	PUNCT
ajiss-2593	97	10	as	as	SCONJ
ajiss-2593	97	11	it	it	PRON
ajiss-2593	97	12	consisted	consist	VERB
ajiss-2593	97	13	of	of	ADP
ajiss-2593	97	14	personal	personal	ADJ
ajiss-2593	97	15	capital	capital	NOUN
ajiss-2593	97	16	or	or	CCONJ
ajiss-2593	97	17	simple	simple	ADJ
ajiss-2593	97	18	partnership	partnership	NOUN
ajiss-2593	97	19	.	.	PUNCT
ajiss-2593	98	1	if	if	SCONJ
ajiss-2593	98	2	there	there	PRON
ajiss-2593	98	3	was	be	VERB
ajiss-2593	98	4	any	any	DET
ajiss-2593	98	5	need	need	NOUN
ajiss-2593	98	6	for	for	ADP
ajiss-2593	98	7	additional	additional	ADJ
ajiss-2593	98	8	capital	capital	NOUN
ajiss-2593	98	9	,	,	PUNCT
ajiss-2593	98	10	it	it	PRON
ajiss-2593	98	11	was	be	AUX
ajiss-2593	98	12	obtained	obtain	VERB
ajiss-2593	98	13	through	through	ADP
ajiss-2593	98	14	short	short	ADJ
ajiss-2593	98	15	-	-	PUNCT
ajiss-2593	98	16	term	term	NOUN
ajiss-2593	98	17	financing	financing	NOUN
ajiss-2593	98	18	that	that	PRON
ajiss-2593	98	19	took	take	VERB
ajiss-2593	98	20	place	place	NOUN
ajiss-2593	98	21	over	over	ADP
ajiss-2593	98	22	short	short	ADJ
ajiss-2593	98	23	disconnected	disconnected	ADJ
ajiss-2593	98	24	periods	period	NOUN
ajiss-2593	98	25	.	.	PUNCT
ajiss-2593	99	1	therefore	therefore	ADV
ajiss-2593	99	2	any	any	DET
ajiss-2593	99	3	change	change	NOUN
ajiss-2593	99	4	in	in	ADP
ajiss-2593	99	5	financing	financing	NOUN
ajiss-2593	99	6	during	during	ADP
ajiss-2593	99	7	one	one	NUM
ajiss-2593	99	8	operating	operating	NOUN
ajiss-2593	99	9	cycle	cycle	NOUN
ajiss-2593	99	10	(	(	PUNCT
ajiss-2593	99	11	in	in	ADP
ajiss-2593	99	12	creasing	crease	VERB
ajiss-2593	99	13	or	or	CCONJ
ajiss-2593	99	14	decreasing	decrease	VERB
ajiss-2593	99	15	of	of	ADP
ajiss-2593	99	16	debt	debt	NOUN
ajiss-2593	99	17	)	)	PUNCT
ajiss-2593	99	18	was	be	AUX
ajiss-2593	99	19	rare	rare	ADJ
ajiss-2593	99	20	.	.	PUNCT
ajiss-2593	100	1	today	today	NOUN
ajiss-2593	100	2	,	,	PUNCT
ajiss-2593	100	3	the	the	DET
ajiss-2593	100	4	vast	vast	ADJ
ajiss-2593	100	5	increase	increase	NOUN
ajiss-2593	100	6	in	in	ADP
ajiss-2593	100	7	the	the	DET
ajiss-2593	100	8	size	size	NOUN
ajiss-2593	100	9	of	of	ADP
ajiss-2593	100	10	economic	economic	ADJ
ajiss-2593	100	11	units	unit	NOUN
ajiss-2593	100	12	and	and	CCONJ
ajiss-2593	100	13	large	large	ADJ
ajiss-2593	100	14	corporations	corporation	NOUN
ajiss-2593	100	15	has	have	AUX
ajiss-2593	100	16	opened	open	VERB
ajiss-2593	100	17	many	many	ADJ
ajiss-2593	100	18	new	new	ADJ
ajiss-2593	100	19	avenues	avenue	NOUN
ajiss-2593	100	20	for	for	ADP
ajiss-2593	100	21	raising	raise	VERB
ajiss-2593	100	22	capital	capital	NOUN
ajiss-2593	100	23	through	through	ADP
ajiss-2593	100	24	short	short	ADJ
ajiss-2593	100	25	-	-	PUNCT
ajiss-2593	100	26	term	term	NOUN
ajiss-2593	100	27	and	and	CCONJ
ajiss-2593	100	28	long	long	ADJ
ajiss-2593	100	29	-	-	PUNCT
ajiss-2593	100	30	term	term	NOUN
ajiss-2593	100	31	financing	financing	NOUN
ajiss-2593	100	32	.	.	PUNCT
ajiss-2593	101	1	this	this	PRON
ajiss-2593	101	2	has	have	AUX
ajiss-2593	101	3	subse	subse	NOUN
ajiss-2593	101	4	quently	quently	ADV
ajiss-2593	101	5	led	lead	VERB
ajiss-2593	101	6	to	to	ADP
ajiss-2593	101	7	increases	increase	NOUN
ajiss-2593	101	8	and	and	CCONJ
ajiss-2593	101	9	decreases	decrease	NOUN
ajiss-2593	101	10	in	in	ADP
ajiss-2593	101	11	resources	resource	NOUN
ajiss-2593	101	12	during	during	ADP
ajiss-2593	101	13	the	the	DET
ajiss-2593	101	14	accounting	account	VERB
ajiss-2593	101	15	74	74	NUM
ajiss-2593	101	16	period	period	NOUN
ajiss-2593	101	17	(	(	PUNCT
ajiss-2593	101	18	one	one	NUM
ajiss-2593	101	19	year	year	NOUN
ajiss-2593	101	20	)	)	PUNCT
ajiss-2593	101	21	.	.	PUNCT
ajiss-2593	102	1	for	for	ADP
ajiss-2593	102	2	example	example	NOUN
ajiss-2593	102	3	,	,	PUNCT
ajiss-2593	102	4	short	short	ADJ
ajiss-2593	102	5	-	-	PUNCT
ajiss-2593	102	6	term	term	NOUN
ajiss-2593	102	7	and	and	CCONJ
ajiss-2593	102	8	long	long	ADJ
ajiss-2593	102	9	-	-	PUNCT
ajiss-2593	102	10	term	term	NOUN
ajiss-2593	102	11	liabilities	liability	NOUN
ajiss-2593	102	12	were	be	AUX
ajiss-2593	102	13	used	use	VERB
ajiss-2593	102	14	to	to	PART
ajiss-2593	102	15	finance	finance	VERB
ajiss-2593	102	16	both	both	CCONJ
ajiss-2593	102	17	short	short	ADJ
ajiss-2593	102	18	-	-	PUNCT
ajiss-2593	102	19	term	term	NOUN
ajiss-2593	102	20	and	and	CCONJ
ajiss-2593	102	21	long	long	ADJ
ajiss-2593	102	22	-	-	PUNCT
ajiss-2593	102	23	term	term	NOUN
ajiss-2593	102	24	assets	asset	NOUN
ajiss-2593	102	25	.	.	PUNCT
ajiss-2593	103	1	it	it	PRON
ajiss-2593	103	2	is	be	AUX
ajiss-2593	103	3	difficult	difficult	ADJ
ajiss-2593	103	4	to	to	PART
ajiss-2593	103	5	relate	relate	VERB
ajiss-2593	103	6	the	the	DET
ajiss-2593	103	7	sources	source	NOUN
ajiss-2593	103	8	of	of	ADP
ajiss-2593	103	9	funds	fund	NOUN
ajiss-2593	103	10	to	to	ADP
ajiss-2593	103	11	the	the	DET
ajiss-2593	103	12	application	application	NOUN
ajiss-2593	103	13	of	of	ADP
ajiss-2593	103	14	funds	fund	NOUN
ajiss-2593	103	15	and	and	CCONJ
ajiss-2593	103	16	to	to	PART
ajiss-2593	103	17	determine	determine	VERB
ajiss-2593	103	18	a	a	DET
ajiss-2593	103	19	direct	direct	ADJ
ajiss-2593	103	20	relationship	relationship	NOUN
ajiss-2593	103	21	between	between	ADP
ajiss-2593	103	22	them	they	PRON
ajiss-2593	103	23	.	.	PUNCT
ajiss-2593	104	1	even	even	ADV
ajiss-2593	104	2	when	when	SCONJ
ajiss-2593	104	3	a	a	DET
ajiss-2593	104	4	fund‘s	fund‘s	PROPN
ajiss-2593	104	5	source	source	NOUN
ajiss-2593	104	6	is	be	AUX
ajiss-2593	104	7	designated	designate	VERB
ajiss-2593	104	8	for	for	ADP
ajiss-2593	104	9	a	a	DET
ajiss-2593	104	10	specific	specific	ADJ
ajiss-2593	104	11	application	application	NOUN
ajiss-2593	104	12	(	(	PUNCT
ajiss-2593	104	13	i.e.	i.e.	X
ajiss-2593	104	14	,	,	PUNCT
ajiss-2593	104	15	long	long	ADJ
ajiss-2593	104	16	-	-	PUNCT
ajiss-2593	104	17	term	term	NOUN
ajiss-2593	104	18	financing	financing	NOUN
ajiss-2593	104	19	to	to	PART
ajiss-2593	104	20	acquire	acquire	VERB
ajiss-2593	104	21	a	a	DET
ajiss-2593	104	22	long	long	ADJ
ajiss-2593	104	23	-	-	PUNCT
ajiss-2593	104	24	term	term	NOUN
ajiss-2593	104	25	asset	asset	NOUN
ajiss-2593	104	26	)	)	PUNCT
ajiss-2593	104	27	,	,	PUNCT
ajiss-2593	104	28	the	the	DET
ajiss-2593	104	29	fund	fund	NOUN
ajiss-2593	104	30	may	may	AUX
ajiss-2593	104	31	be	be	AUX
ajiss-2593	104	32	left	leave	VERB
ajiss-2593	104	33	and	and	CCONJ
ajiss-2593	104	34	used	use	VERB
ajiss-2593	104	35	for	for	ADP
ajiss-2593	104	36	a	a	DET
ajiss-2593	104	37	period	period	NOUN
ajiss-2593	104	38	of	of	ADP
ajiss-2593	104	39	time	time	NOUN
ajiss-2593	104	40	in	in	ADP
ajiss-2593	104	41	the	the	DET
ajiss-2593	104	42	current	current	ADJ
ajiss-2593	104	43	assets	asset	NOUN
ajiss-2593	104	44	.	.	PUNCT
ajiss-2593	105	1	from	from	ADP
ajiss-2593	105	2	the	the	DET
ajiss-2593	105	3	above	above	NOUN
ajiss-2593	105	4	,	,	PUNCT
ajiss-2593	105	5	it	it	PRON
ajiss-2593	105	6	is	be	AUX
ajiss-2593	105	7	clear	clear	ADJ
ajiss-2593	105	8	that	that	SCONJ
ajiss-2593	105	9	the	the	DET
ajiss-2593	105	10	mingling	mingling	NOUN
ajiss-2593	105	11	of	of	ADP
ajiss-2593	105	12	fund	fund	NOUN
ajiss-2593	105	13	sources	source	NOUN
ajiss-2593	105	14	(	(	PUNCT
ajiss-2593	105	15	equity	equity	NOUN
ajiss-2593	105	16	,	,	PUNCT
ajiss-2593	105	17	long	long	ADJ
ajiss-2593	105	18	-	-	PUNCT
ajiss-2593	105	19	term	term	NOUN
ajiss-2593	105	20	and	and	CCONJ
ajiss-2593	105	21	short	short	ADJ
ajiss-2593	105	22	-	-	PUNCT
ajiss-2593	105	23	term	term	NOUN
ajiss-2593	105	24	financing	financing	NOUN
ajiss-2593	105	25	)	)	PUNCT
ajiss-2593	105	26	and	and	CCONJ
ajiss-2593	105	27	the	the	DET
ajiss-2593	105	28	application	application	NOUN
ajiss-2593	105	29	of	of	ADP
ajiss-2593	105	30	funds	fund	NOUN
ajiss-2593	105	31	(	(	PUNCT
ajiss-2593	105	32	current	current	ADJ
ajiss-2593	105	33	assets	asset	NOUN
ajiss-2593	105	34	which	which	PRON
ajiss-2593	105	35	include	include	VERB
ajiss-2593	105	36	trade	trade	NOUN
ajiss-2593	105	37	assets	asset	NOUN
ajiss-2593	105	38	and	and	CCONJ
ajiss-2593	105	39	long	long	ADJ
ajiss-2593	105	40	-	-	PUNCT
ajiss-2593	105	41	term	term	NOUN
ajiss-2593	105	42	assets	asset	NOUN
ajiss-2593	105	43	not	not	PART
ajiss-2593	105	44	subject	subject	ADJ
ajiss-2593	105	45	to	to	ADP
ajiss-2593	105	46	zakah	zakah	NOUN
ajiss-2593	105	47	)	)	PUNCT
ajiss-2593	105	48	lead	lead	VERB
ajiss-2593	105	49	to	to	ADP
ajiss-2593	105	50	difkrences	difkrence	NOUN
ajiss-2593	105	51	between	between	ADP
ajiss-2593	105	52	net	net	ADJ
ajiss-2593	105	53	working	working	NOUN
ajiss-2593	105	54	capital	capital	NOUN
ajiss-2593	105	55	and	and	CCONJ
ajiss-2593	105	56	growing	grow	VERB
ajiss-2593	105	57	capital	capital	NOUN
ajiss-2593	105	58	.	.	PUNCT
ajiss-2593	106	1	these	these	DET
ajiss-2593	106	2	differences	difference	NOUN
ajiss-2593	106	3	are	be	AUX
ajiss-2593	106	4	to	to	PART
ajiss-2593	106	5	be	be	AUX
ajiss-2593	106	6	expected	expect	VERB
ajiss-2593	106	7	,	,	PUNCT
ajiss-2593	106	8	since	since	SCONJ
ajiss-2593	106	9	the	the	DET
ajiss-2593	106	10	concept	concept	NOUN
ajiss-2593	106	11	of	of	ADP
ajiss-2593	106	12	net	net	ADJ
ajiss-2593	106	13	working	working	NOUN
ajiss-2593	106	14	capital	capital	NOUN
ajiss-2593	106	15	as	as	ADP
ajiss-2593	106	16	a	a	DET
ajiss-2593	106	17	basis	basis	NOUN
ajiss-2593	106	18	for	for	ADP
ajiss-2593	106	19	determining	determine	VERB
ajiss-2593	106	20	the	the	DET
ajiss-2593	106	21	&	&	CCONJ
ajiss-2593	106	22	table	table	NOUN
ajiss-2593	106	23	amount	amount	NOUN
ajiss-2593	106	24	was	be	AUX
ajiss-2593	106	25	created	create	VERB
ajiss-2593	106	26	for	for	ADP
ajiss-2593	106	27	a	a	DET
ajiss-2593	106	28	different	different	ADJ
ajiss-2593	106	29	purpose	purpose	NOUN
ajiss-2593	106	30	than	than	ADP
ajiss-2593	106	31	that	that	PRON
ajiss-2593	106	32	of	of	ADP
ajiss-2593	106	33	the	the	DET
ajiss-2593	106	34	growing	grow	VERB
ajiss-2593	106	35	capital	capital	NOUN
ajiss-2593	106	36	.	.	PUNCT
ajiss-2593	107	1	the	the	DET
ajiss-2593	107	2	purpose	purpose	NOUN
ajiss-2593	107	3	of	of	ADP
ajiss-2593	107	4	classifying	classify	VERB
ajiss-2593	107	5	assets	asset	NOUN
ajiss-2593	107	6	and	and	CCONJ
ajiss-2593	107	7	liabilities	liability	NOUN
ajiss-2593	107	8	as	as	ADP
ajiss-2593	107	9	current	current	ADJ
ajiss-2593	107	10	and	and	CCONJ
ajiss-2593	107	11	noncurrent	noncurrent	NOUN
ajiss-2593	107	12	in	in	ADP
ajiss-2593	107	13	the	the	DET
ajiss-2593	107	14	balance	balance	NOUN
ajiss-2593	107	15	sheet	sheet	NOUN
ajiss-2593	107	16	is	be	AUX
ajiss-2593	107	17	to	to	PART
ajiss-2593	107	18	measure	measure	VERB
ajiss-2593	107	19	the	the	DET
ajiss-2593	107	20	entity	entity	NOUN
ajiss-2593	107	21	’s	’s	PART
ajiss-2593	107	22	ability	ability	NOUN
ajiss-2593	107	23	to	to	PART
ajiss-2593	107	24	meet	meet	VERB
ajiss-2593	107	25	its	its	PRON
ajiss-2593	107	26	short	short	ADJ
ajiss-2593	107	27	-	-	PUNCT
ajiss-2593	107	28	term	term	NOUN
ajiss-2593	107	29	debts	debt	NOUN
ajiss-2593	107	30	from	from	ADP
ajiss-2593	107	31	its	its	PRON
ajiss-2593	107	32	short	short	ADJ
ajiss-2593	107	33	-	-	PUNCT
ajiss-2593	107	34	term	term	NOUN
ajiss-2593	107	35	assets	asset	NOUN
ajiss-2593	107	36	as	as	SCONJ
ajiss-2593	107	37	determined	determine	VERB
ajiss-2593	107	38	by	by	ADP
ajiss-2593	107	39	the	the	DET
ajiss-2593	107	40	current	current	ADJ
ajiss-2593	107	41	ratio	ratio	NOUN
ajiss-2593	107	42	,	,	PUNCT
ajiss-2593	107	43	which	which	PRON
ajiss-2593	107	44	is	be	AUX
ajiss-2593	107	45	one	one	NUM
ajiss-2593	107	46	of	of	ADP
ajiss-2593	107	47	the	the	DET
ajiss-2593	107	48	important	important	ADJ
ajiss-2593	107	49	ratios	ratio	NOUN
ajiss-2593	107	50	in	in	ADP
ajiss-2593	107	51	finan	finan	PROPN
ajiss-2593	107	52	cial	cial	ADJ
ajiss-2593	107	53	analysis	analysis	NOUN
ajiss-2593	107	54	.	.	PUNCT
ajiss-2593	108	1	this	this	PRON
ajiss-2593	108	2	is	be	AUX
ajiss-2593	108	3	different	different	ADJ
ajiss-2593	108	4	from	from	ADP
ajiss-2593	108	5	islam	islam	PROPN
ajiss-2593	108	6	’s	’s	PART
ajiss-2593	108	7	concept	concept	NOUN
ajiss-2593	108	8	of	of	ADP
ajiss-2593	108	9	growing	grow	VERB
ajiss-2593	108	10	capital	capital	NOUN
ajiss-2593	108	11	,	,	PUNCT
ajiss-2593	108	12	which	which	PRON
ajiss-2593	108	13	is	be	AUX
ajiss-2593	108	14	the	the	DET
ajiss-2593	108	15	capital	capital	NOUN
ajiss-2593	108	16	as	as	SCONJ
ajiss-2593	108	17	represented	represent	VERB
ajiss-2593	108	18	in	in	ADP
ajiss-2593	108	19	trade	trade	NOUN
ajiss-2593	108	20	assets	asset	NOUN
ajiss-2593	108	21	at	at	ADP
ajiss-2593	108	22	the	the	DET
ajiss-2593	108	23	beginning	beginning	NOUN
ajiss-2593	108	24	of	of	ADP
ajiss-2593	108	25	the	the	DET
ajiss-2593	108	26	year	year	NOUN
ajiss-2593	108	27	plus	plus	CCONJ
ajiss-2593	108	28	the	the	DET
ajiss-2593	108	29	growth	growth	NOUN
ajiss-2593	108	30	realized	realize	VERB
ajiss-2593	108	31	or	or	CCONJ
ajiss-2593	108	32	realizable	realizable	ADJ
ajiss-2593	108	33	at	at	ADP
ajiss-2593	108	34	the	the	DET
ajiss-2593	108	35	end	end	NOUN
ajiss-2593	108	36	of	of	ADP
ajiss-2593	108	37	the	the	DET
ajiss-2593	108	38	year	year	NOUN
ajiss-2593	108	39	.	.	PUNCT
ajiss-2593	109	1	therefore	therefore	ADV
ajiss-2593	109	2	,	,	PUNCT
ajiss-2593	109	3	net	net	ADJ
ajiss-2593	109	4	work	work	NOUN
ajiss-2593	109	5	ing	ing	NOUN
ajiss-2593	109	6	capital	capital	NOUN
ajiss-2593	109	7	does	do	AUX
ajiss-2593	109	8	not	not	PART
ajiss-2593	109	9	meet	meet	VERB
ajiss-2593	109	10	the	the	DET
ajiss-2593	109	11	conditions	condition	NOUN
ajiss-2593	109	12	of	of	ADP
ajiss-2593	109	13	complete	complete	ADJ
ajiss-2593	109	14	ownership	ownership	NOUN
ajiss-2593	109	15	and	and	CCONJ
ajiss-2593	109	16	being	be	AUX
ajiss-2593	109	17	free	free	ADJ
ajiss-2593	109	18	from	from	ADP
ajiss-2593	109	19	debt	debt	NOUN
ajiss-2593	109	20	,	,	PUNCT
ajiss-2593	109	21	both	both	PRON
ajiss-2593	109	22	of	of	ADP
ajiss-2593	109	23	which	which	PRON
ajiss-2593	109	24	are	be	AUX
ajiss-2593	109	25	necessary	necessary	ADJ
ajiss-2593	109	26	to	to	PART
ajiss-2593	109	27	determine	determine	VERB
ajiss-2593	109	28	growing	grow	VERB
ajiss-2593	109	29	capital	capital	NOUN
ajiss-2593	109	30	.	.	PUNCT
ajiss-2593	110	1	in	in	ADP
ajiss-2593	110	2	summary	summary	NOUN
ajiss-2593	110	3	,	,	PUNCT
ajiss-2593	110	4	we	we	PRON
ajiss-2593	110	5	should	should	AUX
ajiss-2593	110	6	be	be	AUX
ajiss-2593	110	7	careful	careful	ADJ
ajiss-2593	110	8	if	if	SCONJ
ajiss-2593	110	9	we	we	PRON
ajiss-2593	110	10	are	be	AUX
ajiss-2593	110	11	going	go	VERB
ajiss-2593	110	12	to	to	PART
ajiss-2593	110	13	use	use	VERB
ajiss-2593	110	14	the	the	DET
ajiss-2593	110	15	net	net	ADJ
ajiss-2593	110	16	working	work	VERB
ajiss-2593	110	17	capital	capital	NOUN
ajiss-2593	110	18	approach	approach	NOUN
ajiss-2593	110	19	to	to	PART
ajiss-2593	110	20	determine	determine	VERB
ajiss-2593	110	21	the	the	DET
ajiss-2593	110	22	gming	gme	VERB
ajiss-2593	110	23	capital	capital	NOUN
ajiss-2593	110	24	at	at	ADP
ajiss-2593	110	25	the	the	DET
ajiss-2593	110	26	end	end	NOUN
ajiss-2593	110	27	of	of	ADP
ajiss-2593	110	28	the	the	DET
ajiss-2593	110	29	year	year	NOUN
ajiss-2593	110	30	because	because	SCONJ
ajiss-2593	110	31	:	:	PUNCT
ajiss-2593	110	32	1	1	X
ajiss-2593	110	33	.	.	X
ajiss-2593	111	1	the	the	DET
ajiss-2593	111	2	net	net	ADJ
ajiss-2593	111	3	working	working	NOUN
ajiss-2593	111	4	capital	capital	NOUN
ajiss-2593	111	5	at	at	ADP
ajiss-2593	111	6	the	the	DET
ajiss-2593	111	7	end	end	NOUN
ajiss-2593	111	8	of	of	ADP
ajiss-2593	111	9	the	the	DET
ajiss-2593	111	10	year	year	NOUN
ajiss-2593	111	11	will	will	AUX
ajiss-2593	111	12	be	be	AUX
ajiss-2593	111	13	greater	great	ADJ
ajiss-2593	111	14	than	than	ADP
ajiss-2593	111	15	the	the	DET
ajiss-2593	111	16	growing	grow	VERB
ajiss-2593	111	17	capital	capital	NOUN
ajiss-2593	111	18	if	if	SCONJ
ajiss-2593	111	19	long	long	ADJ
ajiss-2593	111	20	-	-	PUNCT
ajiss-2593	111	21	term	term	NOUN
ajiss-2593	111	22	debt	debt	NOUN
ajiss-2593	111	23	is	be	AUX
ajiss-2593	111	24	used	use	VERB
ajiss-2593	111	25	to	to	PART
ajiss-2593	111	26	finance	finance	VERB
ajiss-2593	111	27	current	current	ADJ
ajiss-2593	111	28	assets	asset	NOUN
ajiss-2593	111	29	.	.	PUNCT
ajiss-2593	112	1	the	the	DET
ajiss-2593	112	2	net	net	ADJ
ajiss-2593	112	3	working	working	NOUN
ajiss-2593	112	4	capital	capital	NOUN
ajiss-2593	112	5	at	at	ADP
ajiss-2593	112	6	the	the	DET
ajiss-2593	112	7	end	end	NOUN
ajiss-2593	112	8	of	of	ADP
ajiss-2593	112	9	the	the	DET
ajiss-2593	112	10	year	year	NOUN
ajiss-2593	112	11	will	will	AUX
ajiss-2593	112	12	be	be	AUX
ajiss-2593	112	13	less	less	ADJ
ajiss-2593	112	14	than	than	ADP
ajiss-2593	112	15	the	the	DET
ajiss-2593	112	16	growing	grow	VERB
ajiss-2593	112	17	capital	capital	NOUN
ajiss-2593	112	18	if	if	SCONJ
ajiss-2593	112	19	short	short	ADJ
ajiss-2593	112	20	-	-	PUNCT
ajiss-2593	112	21	term	term	NOUN
ajiss-2593	112	22	debt	debt	NOUN
ajiss-2593	112	23	is	be	AUX
ajiss-2593	112	24	used	use	VERB
ajiss-2593	112	25	to	to	PART
ajiss-2593	112	26	finance	finance	VERB
ajiss-2593	112	27	fixed	fix	VERB
ajiss-2593	112	28	assets	asset	NOUN
ajiss-2593	112	29	,	,	PUNCT
ajiss-2593	112	30	pay	pay	VERB
ajiss-2593	112	31	off	off	ADP
ajiss-2593	112	32	long	long	ADJ
ajiss-2593	112	33	-	-	PUNCT
ajiss-2593	112	34	term	term	NOUN
ajiss-2593	112	35	debt	debt	NOUN
ajiss-2593	112	36	,	,	PUNCT
ajiss-2593	112	37	or	or	CCONJ
ajiss-2593	112	38	reduce	reduce	VERB
ajiss-2593	112	39	the	the	DET
ajiss-2593	112	40	capital	capital	NOUN
ajiss-2593	112	41	stock	stock	NOUN
ajiss-2593	112	42	(	(	PUNCT
ajiss-2593	112	43	dividends	dividend	NOUN
ajiss-2593	112	44	)	)	PUNCT
ajiss-2593	112	45	.	.	PUNCT
ajiss-2593	113	1	2	2	X
ajiss-2593	113	2	.	.	X
ajiss-2593	113	3	net	net	ADJ
ajiss-2593	113	4	working	working	NOUN
ajiss-2593	113	5	capital	capital	NOUN
ajiss-2593	113	6	at	at	ADP
ajiss-2593	113	7	the	the	DET
ajiss-2593	113	8	end	end	NOUN
ajiss-2593	113	9	of	of	ADP
ajiss-2593	113	10	the	the	DET
ajiss-2593	113	11	year	year	NOUN
ajiss-2593	113	12	equals	equal	VERB
ajiss-2593	113	13	growing	grow	VERB
ajiss-2593	113	14	capital	capital	NOUN
ajiss-2593	113	15	if	if	SCONJ
ajiss-2593	113	16	there	there	PRON
ajiss-2593	113	17	is	be	VERB
ajiss-2593	113	18	no	no	DET
ajiss-2593	113	19	financing	financing	NOUN
ajiss-2593	113	20	of	of	ADP
ajiss-2593	113	21	current	current	ADJ
ajiss-2593	113	22	accounts	account	NOUN
ajiss-2593	113	23	by	by	ADP
ajiss-2593	113	24	noncurrent	noncurrent	ADJ
ajiss-2593	113	25	liabilities	liability	NOUN
ajiss-2593	113	26	(	(	PUNCT
ajiss-2593	113	27	transaction	transaction	NOUN
ajiss-2593	113	28	type	type	NOUN
ajiss-2593	113	29	1	1	NUM
ajiss-2593	113	30	)	)	PUNCT
ajiss-2593	113	31	and	and	CCONJ
ajiss-2593	113	32	no	no	DET
ajiss-2593	113	33	financing	financing	NOUN
ajiss-2593	113	34	of	of	ADP
ajiss-2593	113	35	noncurrent	noncurrent	ADJ
ajiss-2593	113	36	assets	asset	NOUN
ajiss-2593	113	37	,	,	PUNCT
ajiss-2593	113	38	noncurrent	noncurrent	ADJ
ajiss-2593	113	39	liabilities	liability	NOUN
ajiss-2593	113	40	,	,	PUNCT
ajiss-2593	113	41	or	or	CCONJ
ajiss-2593	113	42	owner	owner	NOUN
ajiss-2593	113	43	’s	’s	PART
ajiss-2593	113	44	equity	equity	NOUN
ajiss-2593	113	45	through	through	ADP
ajiss-2593	113	46	current	current	ADJ
ajiss-2593	113	47	liabilities	liability	NOUN
ajiss-2593	113	48	(	(	PUNCT
ajiss-2593	113	49	transaction	transaction	NOUN
ajiss-2593	113	50	type	type	NOUN
ajiss-2593	113	51	2	2	NUM
ajiss-2593	113	52	)	)	PUNCT
ajiss-2593	113	53	.	.	PUNCT
ajiss-2593	114	1	net	net	ADJ
ajiss-2593	114	2	working	working	NOUN
ajiss-2593	114	3	capital	capital	NOUN
ajiss-2593	114	4	at	at	ADP
ajiss-2593	114	5	the	the	DET
ajiss-2593	114	6	end	end	NOUN
ajiss-2593	114	7	of	of	ADP
ajiss-2593	114	8	the	the	DET
ajiss-2593	114	9	year	year	NOUN
ajiss-2593	114	10	is	be	AUX
ajiss-2593	114	11	greater	great	ADJ
ajiss-2593	114	12	than	than	ADP
ajiss-2593	114	13	growing	grow	VERB
ajiss-2593	114	14	capital	capital	NOUN
ajiss-2593	114	15	only	only	ADV
ajiss-2593	114	16	if	if	SCONJ
ajiss-2593	114	17	transaction	transaction	NOUN
ajiss-2593	114	18	type	type	NOUN
ajiss-2593	114	19	1	1	NUM
ajiss-2593	114	20	exists	exist	VERB
ajiss-2593	114	21	(	(	PUNCT
ajiss-2593	114	22	financing	financing	NOUN
ajiss-2593	114	23	of	of	ADP
ajiss-2593	114	24	current	current	ADJ
ajiss-2593	114	25	accounts	account	NOUN
ajiss-2593	114	26	through	through	ADP
ajiss-2593	114	27	noncurrent	noncurrent	ADJ
ajiss-2593	114	28	liabilities	liability	NOUN
ajiss-2593	114	29	)	)	PUNCT
ajiss-2593	114	30	.	.	PUNCT
ajiss-2593	115	1	net	net	ADJ
ajiss-2593	115	2	working	working	NOUN
ajiss-2593	115	3	capital	capital	NOUN
ajiss-2593	115	4	at	at	ADP
ajiss-2593	115	5	the	the	DET
ajiss-2593	115	6	end	end	NOUN
ajiss-2593	115	7	of	of	ADP
ajiss-2593	115	8	the	the	DET
ajiss-2593	115	9	year	year	NOUN
ajiss-2593	115	10	is	be	AUX
ajiss-2593	115	11	less	less	ADJ
ajiss-2593	115	12	than	than	ADP
ajiss-2593	115	13	growing	grow	VERB
ajiss-2593	115	14	capital	capital	NOUN
ajiss-2593	115	15	if	if	SCONJ
ajiss-2593	115	16	any	any	PRON
ajiss-2593	115	17	or	or	CCONJ
ajiss-2593	115	18	all	all	PRON
ajiss-2593	115	19	of	of	ADP
ajiss-2593	115	20	transaction	transaction	NOUN
ajiss-2593	115	21	type	type	NOUN
ajiss-2593	115	22	2	2	NUM
ajiss-2593	115	23	exists	exist	VERB
ajiss-2593	115	24	(	(	PUNCT
ajiss-2593	115	25	financing	financing	NOUN
ajiss-2593	115	26	of	of	ADP
ajiss-2593	115	27	noncurrent	noncurrent	ADJ
ajiss-2593	115	28	assets	asset	NOUN
ajiss-2593	115	29	,	,	PUNCT
ajiss-2593	115	30	noncurrent	noncurrent	ADJ
ajiss-2593	115	31	liabilities	liability	NOUN
ajiss-2593	115	32	,	,	PUNCT
ajiss-2593	115	33	or	or	CCONJ
ajiss-2593	115	34	owners	owner	NOUN
ajiss-2593	115	35	’	'	PUNCT
ajiss-2593	115	36	equity	equity	NOUN
ajiss-2593	115	37	through	through	ADP
ajiss-2593	115	38	current	current	ADJ
ajiss-2593	115	39	liabilities	liability	NOUN
ajiss-2593	115	40	)	)	PUNCT
ajiss-2593	115	41	.	.	PUNCT
ajiss-2593	116	1	net	net	ADJ
ajiss-2593	116	2	working	working	PROPN
ajiss-2593	116	3	capital	capital	PROPN
ajiss-2593	116	4	el	el	PROPN
ajiss-2593	116	5	-	-	PUNCT
ajiss-2593	116	6	badawi	badawi	PROPN
ajiss-2593	116	7	and	and	CCONJ
ajiss-2593	116	8	al	al	PROPN
ajiss-2593	116	9	-	-	PUNCT
ajiss-2593	116	10	sultan	sultan	PROPN
ajiss-2593	116	11	:	:	PUNCT
ajiss-2593	116	12	net	net	ADJ
ajiss-2593	116	13	working	work	VERB
ajiss-2593	116	14	capital	capital	NOUN
ajiss-2593	116	15	75	75	NUM
ajiss-2593	116	16	at	at	ADP
ajiss-2593	116	17	the	the	DET
ajiss-2593	116	18	end	end	NOUN
ajiss-2593	116	19	of	of	ADP
ajiss-2593	116	20	the	the	DET
ajiss-2593	116	21	year	year	NOUN
ajiss-2593	116	22	will	will	AUX
ajiss-2593	116	23	be	be	AUX
ajiss-2593	116	24	equal	equal	ADJ
ajiss-2593	116	25	to	to	ADP
ajiss-2593	116	26	,	,	PUNCT
ajiss-2593	116	27	greater	great	ADJ
ajiss-2593	116	28	than	than	ADP
ajiss-2593	116	29	,	,	PUNCT
ajiss-2593	116	30	or	or	CCONJ
ajiss-2593	116	31	less	less	ADJ
ajiss-2593	116	32	than	than	ADP
ajiss-2593	116	33	growing	grow	VERB
ajiss-2593	116	34	capital	capital	NOUN
ajiss-2593	116	35	if	if	SCONJ
ajiss-2593	116	36	both	both	DET
ajiss-2593	116	37	transaction	transaction	NOUN
ajiss-2593	116	38	types	type	NOUN
ajiss-2593	116	39	exist	exist	VERB
ajiss-2593	116	40	.	.	PUNCT
ajiss-2593	117	1	from	from	ADP
ajiss-2593	117	2	the	the	DET
ajiss-2593	117	3	above	above	ADJ
ajiss-2593	117	4	discussion	discussion	NOUN
ajiss-2593	117	5	,	,	PUNCT
ajiss-2593	117	6	it	it	PRON
ajiss-2593	117	7	is	be	AUX
ajiss-2593	117	8	clear	clear	ADJ
ajiss-2593	117	9	that	that	SCONJ
ajiss-2593	117	10	the	the	DET
ajiss-2593	117	11	accounting	accounting	NOUN
ajiss-2593	117	12	concept	concept	NOUN
ajiss-2593	117	13	of	of	ADP
ajiss-2593	117	14	net	net	ADJ
ajiss-2593	117	15	working	working	NOUN
ajiss-2593	117	16	capital	capital	NOUN
ajiss-2593	117	17	does	do	AUX
ajiss-2593	117	18	not	not	PART
ajiss-2593	117	19	agree	agree	VERB
ajiss-2593	117	20	with	with	ADP
ajiss-2593	117	21	the	the	DET
ajiss-2593	117	22	theological	theological	ADJ
ajiss-2593	117	23	concept	concept	NOUN
ajiss-2593	117	24	of	of	ADP
ajiss-2593	117	25	growing	grow	VERB
ajiss-2593	117	26	capital	capital	NOUN
ajiss-2593	117	27	.	.	PUNCT
ajiss-2593	118	1	therefore	therefore	ADV
ajiss-2593	118	2	,	,	PUNCT
ajiss-2593	118	3	the	the	DET
ajiss-2593	118	4	net	net	ADJ
ajiss-2593	118	5	working	working	NOUN
ajiss-2593	118	6	capital	capital	NOUN
ajiss-2593	118	7	should	should	AUX
ajiss-2593	118	8	be	be	AUX
ajiss-2593	118	9	adjusted	adjust	VERB
ajiss-2593	118	10	to	to	PART
ajiss-2593	118	11	account	account	VERB
ajiss-2593	118	12	for	for	ADP
ajiss-2593	118	13	the	the	DET
ajiss-2593	118	14	mingling	mingling	NOUN
ajiss-2593	118	15	between	between	ADP
ajiss-2593	118	16	the	the	DET
ajiss-2593	118	17	funds	fund	NOUN
ajiss-2593	118	18	’	'	PUNCT
ajiss-2593	118	19	sources	source	NOUN
ajiss-2593	118	20	and	and	CCONJ
ajiss-2593	118	21	applications	application	NOUN
ajiss-2593	118	22	in	in	ADP
ajiss-2593	118	23	order	order	NOUN
ajiss-2593	118	24	to	to	PART
ajiss-2593	118	25	arrive	arrive	VERB
ajiss-2593	118	26	at	at	ADP
ajiss-2593	118	27	the	the	DET
ajiss-2593	118	28	correct	correct	ADJ
ajiss-2593	118	29	zakatable	zakatable	ADJ
ajiss-2593	118	30	amount	amount	NOUN
ajiss-2593	118	31	.	.	PUNCT
ajiss-2593	119	1	if	if	SCONJ
ajiss-2593	119	2	the	the	DET
ajiss-2593	119	3	accounting	accounting	NOUN
ajiss-2593	119	4	concept	concept	NOUN
ajiss-2593	119	5	of	of	ADP
ajiss-2593	119	6	net	net	ADJ
ajiss-2593	119	7	working	working	NOUN
ajiss-2593	119	8	capital	capital	NOUN
ajiss-2593	119	9	is	be	AUX
ajiss-2593	119	10	used	use	VERB
ajiss-2593	119	11	,	,	PUNCT
ajiss-2593	119	12	we	we	PRON
ajiss-2593	119	13	suggest	suggest	VERB
ajiss-2593	119	14	the	the	DET
ajiss-2593	119	15	following	follow	VERB
ajiss-2593	119	16	adjustments	adjustment	NOUN
ajiss-2593	119	17	:	:	PUNCT
ajiss-2593	119	18	net	net	ADJ
ajiss-2593	119	19	working	working	NOUN
ajiss-2593	119	20	capital	capital	NOUN
ajiss-2593	119	21	at	at	ADP
ajiss-2593	119	22	end	end	NOUN
ajiss-2593	119	23	of	of	ADP
ajiss-2593	119	24	year	year	NOUN
ajiss-2593	119	25	:	:	PUNCT
ajiss-2593	119	26	add	add	VERB
ajiss-2593	119	27	(	(	PUNCT
ajiss-2593	119	28	+	+	ADV
ajiss-2593	119	29	):	):	PUNCT
ajiss-2593	119	30	short	short	ADJ
ajiss-2593	119	31	-	-	PUNCT
ajiss-2593	119	32	term	term	NOUN
ajiss-2593	119	33	debts	debt	NOUN
ajiss-2593	119	34	used	use	VERB
ajiss-2593	119	35	to	to	ADP
ajiss-2593	119	36	a	a	DET
ajiss-2593	119	37	)	)	PUNCT
ajiss-2593	119	38	finance	finance	NOUN
ajiss-2593	119	39	fixed	fix	VERB
ajiss-2593	119	40	assets	asset	NOUN
ajiss-2593	119	41	,	,	PUNCT
ajiss-2593	119	42	b	b	X
ajiss-2593	119	43	)	)	PUNCT
ajiss-2593	119	44	pay	pay	VERB
ajiss-2593	119	45	off	off	ADP
ajiss-2593	119	46	long	long	ADJ
ajiss-2593	119	47	-	-	PUNCT
ajiss-2593	119	48	term	term	NOUN
ajiss-2593	119	49	debt	debt	NOUN
ajiss-2593	119	50	,	,	PUNCT
ajiss-2593	119	51	or	or	CCONJ
ajiss-2593	119	52	c	c	X
ajiss-2593	119	53	)	)	PUNCT
ajiss-2593	119	54	reduce	reduce	VERB
ajiss-2593	119	55	capital	capital	NOUN
ajiss-2593	119	56	stock	stock	NOUN
ajiss-2593	119	57	subtract	subtract	NOUN
ajiss-2593	119	58	(	(	PUNCT
ajiss-2593	119	59	-	-	PUNCT
ajiss-2593	119	60	):	):	PUNCT
ajiss-2593	119	61	equals	equal	VERB
ajiss-2593	119	62	(	(	PUNCT
ajiss-2593	119	63	=)	=)	ADJ
ajiss-2593	119	64	:	:	PUNCT
ajiss-2593	119	65	growing	grow	VERB
ajiss-2593	119	66	capital	capital	NOUN
ajiss-2593	119	67	long	long	ADJ
ajiss-2593	119	68	-	-	PUNCT
ajiss-2593	119	69	term	term	NOUN
ajiss-2593	119	70	debts	debt	NOUN
ajiss-2593	119	71	used	use	VERB
ajiss-2593	119	72	to	to	PART
ajiss-2593	119	73	finance	finance	VERB
ajiss-2593	119	74	short	short	ADJ
ajiss-2593	119	75	-	-	PUNCT
ajiss-2593	119	76	term	term	NOUN
ajiss-2593	119	77	assets	asset	NOUN
ajiss-2593	119	78	(	(	PUNCT
ajiss-2593	119	79	trade	trade	NOUN
ajiss-2593	119	80	assets	asset	NOUN
ajiss-2593	119	81	)	)	PUNCT
ajiss-2593	119	82	net	net	ADJ
ajiss-2593	119	83	equity	equity	NOUN
ajiss-2593	119	84	concept	concept	NOUN
ajiss-2593	119	85	(	(	PUNCT
ajiss-2593	119	86	owner	owner	NOUN
ajiss-2593	119	87	’s	’s	PART
ajiss-2593	119	88	equity	equity	NOUN
ajiss-2593	119	89	)	)	PUNCT
ajiss-2593	119	90	in	in	ADP
ajiss-2593	119	91	the	the	DET
ajiss-2593	119	92	last	last	ADJ
ajiss-2593	119	93	section	section	NOUN
ajiss-2593	119	94	,	,	PUNCT
ajiss-2593	119	95	we	we	PRON
ajiss-2593	119	96	discussed	discuss	VERB
ajiss-2593	119	97	the	the	DET
ajiss-2593	119	98	feasibility	feasibility	NOUN
ajiss-2593	119	99	of	of	ADP
ajiss-2593	119	100	using	use	VERB
ajiss-2593	119	101	the	the	DET
ajiss-2593	119	102	accounting	accounting	NOUN
ajiss-2593	119	103	concept	concept	NOUN
ajiss-2593	119	104	of	of	ADP
ajiss-2593	119	105	net	net	ADJ
ajiss-2593	119	106	working	work	VERB
ajiss-2593	119	107	capital	capital	NOUN
ajiss-2593	119	108	to	to	PART
ajiss-2593	119	109	measure	measure	VERB
ajiss-2593	119	110	the	the	DET
ajiss-2593	119	111	growing	grow	VERB
ajiss-2593	119	112	capital	capital	NOUN
ajiss-2593	119	113	of	of	ADP
ajiss-2593	119	114	trade	trade	NOUN
ajiss-2593	119	115	assets	asset	NOUN
ajiss-2593	119	116	according	accord	VERB
ajiss-2593	119	117	to	to	ADP
ajiss-2593	119	118	the	the	DET
ajiss-2593	119	119	theological	theological	ADJ
ajiss-2593	119	120	concept	concept	NOUN
ajiss-2593	119	121	.	.	PUNCT
ajiss-2593	120	1	the	the	DET
ajiss-2593	120	2	analysis	analysis	NOUN
ajiss-2593	120	3	points	point	VERB
ajiss-2593	120	4	out	out	ADP
ajiss-2593	120	5	that	that	SCONJ
ajiss-2593	120	6	the	the	DET
ajiss-2593	120	7	two	two	NUM
ajiss-2593	120	8	concepts	concept	NOUN
ajiss-2593	120	9	are	be	AUX
ajiss-2593	120	10	not	not	PART
ajiss-2593	120	11	in	in	ADP
ajiss-2593	120	12	agreement	agreement	NOUN
ajiss-2593	120	13	.	.	PUNCT
ajiss-2593	121	1	in	in	ADP
ajiss-2593	121	2	this	this	DET
ajiss-2593	121	3	section	section	NOUN
ajiss-2593	121	4	,	,	PUNCT
ajiss-2593	121	5	we	we	PRON
ajiss-2593	121	6	analyze	analyze	VERB
ajiss-2593	121	7	the	the	DET
ajiss-2593	121	8	use	use	NOUN
ajiss-2593	121	9	of	of	ADP
ajiss-2593	121	10	the	the	DET
ajiss-2593	121	11	concept	concept	NOUN
ajiss-2593	121	12	of	of	ADP
ajiss-2593	121	13	owner	owner	NOUN
ajiss-2593	121	14	’s	’s	PART
ajiss-2593	121	15	equity	equity	NOUN
ajiss-2593	121	16	to	to	PART
ajiss-2593	121	17	determine	determine	VERB
ajiss-2593	121	18	the	the	DET
ajiss-2593	121	19	zakatable	zakatable	ADJ
ajiss-2593	121	20	amount	amount	NOUN
ajiss-2593	121	21	of	of	ADP
ajiss-2593	121	22	trade	trade	NOUN
ajiss-2593	121	23	assets	asset	NOUN
ajiss-2593	121	24	and	and	CCONJ
ajiss-2593	121	25	the	the	DET
ajiss-2593	121	26	difkrence	difkrence	NOUN
ajiss-2593	121	27	between	between	ADP
ajiss-2593	121	28	growing	grow	VERB
ajiss-2593	121	29	capital	capital	NOUN
ajiss-2593	121	30	and	and	CCONJ
ajiss-2593	121	31	the	the	DET
ajiss-2593	121	32	zakatable	zakatable	ADJ
ajiss-2593	121	33	amount	amount	NOUN
ajiss-2593	121	34	.	.	PUNCT
ajiss-2593	122	1	since	since	SCONJ
ajiss-2593	122	2	the	the	DET
ajiss-2593	122	3	owner	owner	NOUN
ajiss-2593	122	4	’s	’s	PART
ajiss-2593	122	5	equity	equity	NOUN
ajiss-2593	122	6	concept	concept	NOUN
ajiss-2593	122	7	is	be	AUX
ajiss-2593	122	8	used	use	VERB
ajiss-2593	122	9	in	in	ADP
ajiss-2593	122	10	saudi	saudi	PROPN
ajiss-2593	122	11	arabia	arabia	PROPN
ajiss-2593	122	12	to	to	PART
ajiss-2593	122	13	determine	determine	VERB
ajiss-2593	122	14	the	the	DET
ajiss-2593	122	15	zakatable	zakatable	ADJ
ajiss-2593	122	16	amount	amount	NOUN
ajiss-2593	122	17	,	,	PUNCT
ajiss-2593	122	18	we	we	PRON
ajiss-2593	122	19	will	will	AUX
ajiss-2593	122	20	analyze	analyze	VERB
ajiss-2593	122	21	the	the	DET
ajiss-2593	122	22	saudi	saudi	ADJ
ajiss-2593	122	23	system	system	NOUN
ajiss-2593	122	24	.	.	PUNCT
ajiss-2593	123	1	the	the	DET
ajiss-2593	123	2	saudi	saudi	ADJ
ajiss-2593	123	3	system	system	NOUN
ajiss-2593	123	4	determines	determine	VERB
ajiss-2593	123	5	the	the	DET
ajiss-2593	123	6	zakatable	zakatable	ADJ
ajiss-2593	123	7	amount	amount	NOUN
ajiss-2593	123	8	through	through	ADP
ajiss-2593	123	9	the	the	DET
ajiss-2593	123	10	net	net	ADJ
ajiss-2593	123	11	equi	equi	NOUN
ajiss-2593	123	12	ty	ty	NUM
ajiss-2593	123	13	invested	invest	VERB
ajiss-2593	123	14	in	in	ADP
ajiss-2593	123	15	the	the	DET
ajiss-2593	123	16	current	current	ADJ
ajiss-2593	123	17	assets	asset	NOUN
ajiss-2593	123	18	(	(	PUNCT
ajiss-2593	123	19	trade	trade	NOUN
ajiss-2593	123	20	assets	asset	NOUN
ajiss-2593	123	21	)	)	PUNCT
ajiss-2593	123	22	according	accord	VERB
ajiss-2593	123	23	to	to	ADP
ajiss-2593	123	24	the	the	DET
ajiss-2593	123	25	zakah	zakah	PROPN
ajiss-2593	123	26	agency	agency	PROPN
ajiss-2593	123	27	as	as	ADP
ajiss-2593	123	28	follows:7	follows:7	NOUN
ajiss-2593	123	29	first	first	ADJ
ajiss-2593	123	30	add	add	NOUN
ajiss-2593	123	31	:	:	PUNCT
ajiss-2593	123	32	1	1	NUM
ajiss-2593	123	33	.	.	PUNCT
ajiss-2593	123	34	hid	hide	VERB
ajiss-2593	123	35	-	-	PUNCT
ajiss-2593	123	36	in	in	ADP
ajiss-2593	123	37	capital	capital	NOUN
ajiss-2593	123	38	(	(	PUNCT
ajiss-2593	123	39	plus	plus	CCONJ
ajiss-2593	123	40	owner	owner	NOUN
ajiss-2593	123	41	’s	’s	PART
ajiss-2593	123	42	account	account	NOUN
ajiss-2593	123	43	if	if	SCONJ
ajiss-2593	123	44	proprietorship	proprietorship	NOUN
ajiss-2593	123	45	)	)	PUNCT
ajiss-2593	123	46	at	at	ADP
ajiss-2593	123	47	the	the	DET
ajiss-2593	123	48	beginning	beginning	NOUN
ajiss-2593	123	49	of	of	ADP
ajiss-2593	123	50	the	the	DET
ajiss-2593	123	51	year	year	NOUN
ajiss-2593	123	52	.	.	PUNCT
ajiss-2593	124	1	any	any	DET
ajiss-2593	124	2	addition	addition	NOUN
ajiss-2593	124	3	during	during	ADP
ajiss-2593	124	4	the	the	DET
ajiss-2593	124	5	year	year	NOUN
ajiss-2593	124	6	is	be	AUX
ajiss-2593	124	7	ig	ig	PRON
ajiss-2593	124	8	nored	nore	VERB
ajiss-2593	124	9	,	,	PUNCT
ajiss-2593	124	10	since	since	SCONJ
ajiss-2593	124	11	it	it	PRON
ajiss-2593	124	12	does	do	AUX
ajiss-2593	124	13	not	not	PART
ajiss-2593	124	14	meet	meet	VERB
ajiss-2593	124	15	the	the	DET
ajiss-2593	124	16	“	"	PUNCT
ajiss-2593	124	17	passage	passage	NOUN
ajiss-2593	124	18	-	-	PUNCT
ajiss-2593	124	19	of	of	ADP
ajiss-2593	124	20	-	-	PUNCT
ajiss-2593	124	21	one	one	NUM
ajiss-2593	124	22	-	-	PUNCT
ajiss-2593	124	23	year	year	NOUN
ajiss-2593	124	24	’’	’'	PUNCT
ajiss-2593	124	25	condition	condition	NOUN
ajiss-2593	124	26	.	.	PUNCT
ajiss-2593	125	1	~~	~~	PUNCT
ajiss-2593	125	2	‘	'	PUNCT
ajiss-2593	125	3	saudi	saudi	PROPN
ajiss-2593	125	4	arabia	arabia	PROPN
ajiss-2593	125	5	zakah	zakah	PROPN
ajiss-2593	125	6	agency	agency	PROPN
ajiss-2593	125	7	,	,	PUNCT
ajiss-2593	125	8	code	code	NOUN
ajiss-2593	125	9	number	number	NOUN
ajiss-2593	125	10	218431211	218431211	NUM
ajiss-2593	125	11	,	,	PUNCT
ajiss-2593	125	12	issued	issue	VERB
ajiss-2593	125	13	8/8/1392	8/8/1392	NUM
ajiss-2593	125	14	ah	ah	INTJ
ajiss-2593	125	15	.	.	NOUN
ajiss-2593	125	16	2	2	NUM
ajiss-2593	125	17	.	.	X
ajiss-2593	125	18	3	3	NUM
ajiss-2593	125	19	.	.	X
ajiss-2593	125	20	4	4	NUM
ajiss-2593	125	21	.	.	PUNCT
ajiss-2593	125	22	retained	retain	VERB
ajiss-2593	125	23	earnings	earning	NOUN
ajiss-2593	125	24	(	(	PUNCT
ajiss-2593	125	25	prior	prior	ADJ
ajiss-2593	125	26	year	year	NOUN
ajiss-2593	125	27	earnings	earning	NOUN
ajiss-2593	125	28	)	)	PUNCT
ajiss-2593	125	29	including	include	VERB
ajiss-2593	125	30	any	any	DET
ajiss-2593	125	31	reserves	reserve	NOUN
ajiss-2593	125	32	or	or	CCONJ
ajiss-2593	125	33	appropriations.s	appropriations.	NOUN
ajiss-2593	125	34	net	net	ADJ
ajiss-2593	125	35	income	income	NOUN
ajiss-2593	125	36	for	for	ADP
ajiss-2593	125	37	the	the	DET
ajiss-2593	125	38	year	year	NOUN
ajiss-2593	125	39	before	before	ADP
ajiss-2593	125	40	any	any	DET
ajiss-2593	125	41	distributions	distribution	NOUN
ajiss-2593	125	42	.	.	PUNCT
ajiss-2593	126	1	income	income	NOUN
ajiss-2593	126	2	to	to	PART
ajiss-2593	126	3	be	be	AUX
ajiss-2593	126	4	distributed	distribute	VERB
ajiss-2593	126	5	unless	unless	SCONJ
ajiss-2593	126	6	it	it	PRON
ajiss-2593	126	7	is	be	AUX
ajiss-2593	126	8	deposited	deposit	VERB
ajiss-2593	126	9	in	in	ADP
ajiss-2593	126	10	a	a	DET
ajiss-2593	126	11	bank	bank	NOUN
ajiss-2593	126	12	under	under	ADP
ajiss-2593	126	13	the	the	DET
ajiss-2593	126	14	direction	direction	NOUN
ajiss-2593	126	15	of	of	ADP
ajiss-2593	126	16	stockholders	stockholder	NOUN
ajiss-2593	126	17	.	.	PUNCT
ajiss-2593	127	1	the	the	DET
ajiss-2593	127	2	company	company	NOUN
ajiss-2593	127	3	has	have	VERB
ajiss-2593	127	4	no	no	DET
ajiss-2593	127	5	right	right	NOUN
ajiss-2593	127	6	to	to	PART
ajiss-2593	127	7	withdraw	withdraw	VERB
ajiss-2593	127	8	it	it	PRON
ajiss-2593	127	9	or	or	CCONJ
ajiss-2593	127	10	to	to	PART
ajiss-2593	127	11	earn	earn	VERB
ajiss-2593	127	12	money	money	NOUN
ajiss-2593	127	13	on	on	ADP
ajiss-2593	127	14	it	it	PRON
ajiss-2593	127	15	.	.	PUNCT
ajiss-2593	128	1	from	from	ADP
ajiss-2593	128	2	the	the	DET
ajiss-2593	128	3	above	above	NOUN
ajiss-2593	128	4	,	,	PUNCT
ajiss-2593	128	5	deduct	deduct	VERB
ajiss-2593	128	6	1	1	NUM
ajiss-2593	128	7	.	.	PUNCT
ajiss-2593	128	8	net	net	ADJ
ajiss-2593	128	9	fixed	fix	VERB
ajiss-2593	128	10	assets	asset	NOUN
ajiss-2593	128	11	at	at	ADP
ajiss-2593	128	12	the	the	DET
ajiss-2593	128	13	end	end	NOUN
ajiss-2593	128	14	of	of	ADP
ajiss-2593	128	15	the	the	DET
ajiss-2593	128	16	year	year	NOUN
ajiss-2593	128	17	after	after	ADP
ajiss-2593	128	18	deducting	deduct	VERB
ajiss-2593	128	19	ac	ac	ADP
ajiss-2593	128	20	cumulated	cumulated	ADJ
ajiss-2593	128	21	depreciation	depreciation	NOUN
ajiss-2593	128	22	and	and	CCONJ
ajiss-2593	128	23	any	any	DET
ajiss-2593	128	24	related	related	ADJ
ajiss-2593	128	25	debt	debt	NOUN
ajiss-2593	128	26	,	,	PUNCT
ajiss-2593	128	27	but	but	CCONJ
ajiss-2593	128	28	not	not	PART
ajiss-2593	128	29	more	more	ADJ
ajiss-2593	128	30	than	than	ADP
ajiss-2593	128	31	the	the	DET
ajiss-2593	128	32	sum	sum	NOUN
ajiss-2593	128	33	of	of	ADP
ajiss-2593	128	34	paid	pay	VERB
ajiss-2593	128	35	-	-	PUNCT
ajiss-2593	128	36	in	in	ADP
ajiss-2593	128	37	capital	capital	NOUN
ajiss-2593	128	38	,	,	PUNCT
ajiss-2593	128	39	retained	retain	VERB
ajiss-2593	128	40	earnings	earning	NOUN
ajiss-2593	128	41	,	,	PUNCT
ajiss-2593	128	42	reserves	reserve	NOUN
ajiss-2593	128	43	,	,	PUNCT
ajiss-2593	128	44	and	and	CCONJ
ajiss-2593	128	45	owner	owner	NOUN
ajiss-2593	128	46	’s	’s	PART
ajiss-2593	128	47	capital	capital	NOUN
ajiss-2593	128	48	at	at	ADP
ajiss-2593	128	49	beginning	beginning	NOUN
ajiss-2593	128	50	of	of	ADP
ajiss-2593	128	51	the	the	DET
ajiss-2593	128	52	year	year	NOUN
ajiss-2593	128	53	(	(	PUNCT
ajiss-2593	128	54	1,2	1,2	NUM
ajiss-2593	128	55	,	,	PUNCT
ajiss-2593	128	56	and	and	CCONJ
ajiss-2593	128	57	3	3	NUM
ajiss-2593	128	58	above	above	ADV
ajiss-2593	128	59	)	)	PUNCT
ajiss-2593	128	60	.	.	PUNCT
ajiss-2593	129	1	actual	actual	ADJ
ajiss-2593	129	2	losses	loss	NOUN
ajiss-2593	129	3	for	for	ADP
ajiss-2593	129	4	the	the	DET
ajiss-2593	129	5	current	current	ADJ
ajiss-2593	129	6	year	year	NOUN
ajiss-2593	129	7	or	or	CCONJ
ajiss-2593	129	8	prior	prior	ADJ
ajiss-2593	129	9	years	year	NOUN
ajiss-2593	129	10	.	.	PUNCT
ajiss-2593	130	1	2	2	X
ajiss-2593	130	2	.	.	PUNCT
ajiss-2593	131	1	investment	investment	NOUN
ajiss-2593	131	2	in	in	ADP
ajiss-2593	131	3	another	another	DET
ajiss-2593	131	4	entity	entity	NOUN
ajiss-2593	131	5	.	.	PUNCT
ajiss-2593	132	1	3	3	X
ajiss-2593	132	2	.	.	X
ajiss-2593	132	3	note	note	VERB
ajiss-2593	132	4	that	that	SCONJ
ajiss-2593	132	5	the	the	DET
ajiss-2593	132	6	system	system	NOUN
ajiss-2593	132	7	removes	remove	VERB
ajiss-2593	132	8	the	the	DET
ajiss-2593	132	9	increase	increase	NOUN
ajiss-2593	132	10	in	in	ADP
ajiss-2593	132	11	cash	cash	NOUN
ajiss-2593	132	12	which	which	PRON
ajiss-2593	132	13	resulted	result	VERB
ajiss-2593	132	14	from	from	ADP
ajiss-2593	132	15	paid	pay	VERB
ajiss-2593	132	16	-	-	PUNCT
ajiss-2593	132	17	in	in	ADP
ajiss-2593	132	18	capital	capital	NOUN
ajiss-2593	132	19	(	(	PUNCT
ajiss-2593	132	20	additional	additional	ADJ
ajiss-2593	132	21	investment	investment	NOUN
ajiss-2593	132	22	)	)	PUNCT
ajiss-2593	132	23	during	during	ADP
ajiss-2593	132	24	the	the	DET
ajiss-2593	132	25	year	year	NOUN
ajiss-2593	132	26	,	,	PUNCT
ajiss-2593	132	27	because	because	SCONJ
ajiss-2593	132	28	the	the	DET
ajiss-2593	132	29	passage	passage	NOUN
ajiss-2593	132	30	of	of	ADP
ajiss-2593	132	31	the	the	DET
ajiss-2593	132	32	one	one	NUM
ajiss-2593	132	33	year	year	NOUN
ajiss-2593	132	34	condition	condition	NOUN
ajiss-2593	132	35	is	be	AUX
ajiss-2593	132	36	not	not	PART
ajiss-2593	132	37	met	meet	VERB
ajiss-2593	132	38	regardless	regardless	ADV
ajiss-2593	132	39	of	of	ADP
ajiss-2593	132	40	whether	whether	SCONJ
ajiss-2593	132	41	it	it	PRON
ajiss-2593	132	42	was	be	AUX
ajiss-2593	132	43	invested	invest	VERB
ajiss-2593	132	44	in	in	ADP
ajiss-2593	132	45	trade	trade	NOUN
ajiss-2593	132	46	assets	asset	NOUN
ajiss-2593	132	47	(	(	PUNCT
ajiss-2593	132	48	current	current	ADJ
ajiss-2593	132	49	assets	asset	NOUN
ajiss-2593	132	50	)	)	PUNCT
ajiss-2593	132	51	or	or	CCONJ
ajiss-2593	132	52	in	in	ADP
ajiss-2593	132	53	retentive	retentive	ADJ
ajiss-2593	132	54	assets	asset	NOUN
ajiss-2593	132	55	(	(	PUNCT
ajiss-2593	132	56	fixed	fix	VERB
ajiss-2593	132	57	assets	asset	NOUN
ajiss-2593	132	58	)	)	PUNCT
ajiss-2593	132	59	.	.	PUNCT
ajiss-2593	133	1	however	however	ADV
ajiss-2593	133	2	,	,	PUNCT
ajiss-2593	133	3	the	the	DET
ajiss-2593	133	4	system	system	NOUN
ajiss-2593	133	5	does	do	AUX
ajiss-2593	133	6	not	not	PART
ajiss-2593	133	7	assume	assume	VERB
ajiss-2593	133	8	this	this	DET
ajiss-2593	133	9	condition	condition	NOUN
ajiss-2593	133	10	on	on	ADP
ajiss-2593	133	11	a	a	DET
ajiss-2593	133	12	cash	cash	NOUN
ajiss-2593	133	13	increase	increase	NOUN
ajiss-2593	133	14	caused	cause	VERB
ajiss-2593	133	15	by	by	ADP
ajiss-2593	133	16	the	the	DET
ajiss-2593	133	17	sale	sale	NOUN
ajiss-2593	133	18	of	of	ADP
ajiss-2593	133	19	fixed	fix	VERB
ajiss-2593	133	20	assets	asset	NOUN
ajiss-2593	133	21	during	during	ADP
ajiss-2593	133	22	the	the	DET
ajiss-2593	133	23	year	year	NOUN
ajiss-2593	133	24	.	.	PUNCT
ajiss-2593	134	1	that	that	PRON
ajiss-2593	134	2	is	be	AUX
ajiss-2593	134	3	because	because	SCONJ
ajiss-2593	134	4	:	:	PUNCT
ajiss-2593	134	5	a	a	X
ajiss-2593	134	6	)	)	PUNCT
ajiss-2593	134	7	the	the	DET
ajiss-2593	134	8	increase	increase	NOUN
ajiss-2593	134	9	in	in	ADP
ajiss-2593	134	10	cash	cash	NOUN
ajiss-2593	134	11	due	due	ADP
ajiss-2593	134	12	to	to	ADP
ajiss-2593	134	13	the	the	DET
ajiss-2593	134	14	sale	sale	NOUN
ajiss-2593	134	15	of	of	ADP
ajiss-2593	134	16	fixed	fix	VERB
ajiss-2593	134	17	assets	asset	NOUN
ajiss-2593	134	18	after	after	SCONJ
ajiss-2593	134	19	the	the	DET
ajiss-2593	134	20	payment	payment	NOUN
ajiss-2593	134	21	of	of	ADP
ajiss-2593	134	22	its	its	PRON
ajiss-2593	134	23	liability	liability	NOUN
ajiss-2593	134	24	during	during	ADP
ajiss-2593	134	25	the	the	DET
ajiss-2593	134	26	year	year	NOUN
ajiss-2593	134	27	is	be	AUX
ajiss-2593	134	28	considered	consider	VERB
ajiss-2593	134	29	to	to	PART
ajiss-2593	134	30	have	have	AUX
ajiss-2593	134	31	passed	pass	VERB
ajiss-2593	134	32	the	the	DET
ajiss-2593	134	33	one	one	NUM
ajiss-2593	134	34	year	year	NOUN
ajiss-2593	134	35	condition	condition	NOUN
ajiss-2593	134	36	and	and	CCONJ
ajiss-2593	134	37	therefore	therefore	ADV
ajiss-2593	134	38	is	be	AUX
ajiss-2593	134	39	added	add	VERB
ajiss-2593	134	40	to	to	ADP
ajiss-2593	134	41	the	the	DET
ajiss-2593	134	42	growing	grow	VERB
ajiss-2593	134	43	capital	capital	NOUN
ajiss-2593	134	44	at	at	ADP
ajiss-2593	134	45	the	the	DET
ajiss-2593	134	46	beginning	beginning	NOUN
ajiss-2593	134	47	of	of	ADP
ajiss-2593	134	48	the	the	DET
ajiss-2593	134	49	year	year	NOUN
ajiss-2593	134	50	.	.	PUNCT
ajiss-2593	135	1	this	this	PRON
ajiss-2593	135	2	means	mean	VERB
ajiss-2593	135	3	that	that	SCONJ
ajiss-2593	135	4	(	(	PUNCT
ajiss-2593	135	5	other	other	ADJ
ajiss-2593	135	6	things	thing	NOUN
ajiss-2593	135	7	remaining	remain	VERB
ajiss-2593	135	8	the	the	DET
ajiss-2593	135	9	same	same	ADJ
ajiss-2593	135	10	)	)	PUNCT
ajiss-2593	135	11	the	the	DET
ajiss-2593	135	12	zakatable	zakatable	ADJ
ajiss-2593	135	13	amount	amount	NOUN
ajiss-2593	135	14	at	at	ADP
ajiss-2593	135	15	the	the	DET
ajiss-2593	135	16	end	end	NOUN
ajiss-2593	135	17	of	of	ADP
ajiss-2593	135	18	the	the	DET
ajiss-2593	135	19	year	year	NOUN
ajiss-2593	135	20	is	be	AUX
ajiss-2593	135	21	larger	large	ADJ
ajiss-2593	135	22	than	than	ADP
ajiss-2593	135	23	that	that	PRON
ajiss-2593	135	24	at	at	ADP
ajiss-2593	135	25	the	the	DET
ajiss-2593	135	26	beginning	beginning	NOUN
ajiss-2593	135	27	of	of	ADP
ajiss-2593	135	28	the	the	DET
ajiss-2593	135	29	year	year	NOUN
ajiss-2593	135	30	.	.	PUNCT
ajiss-2593	136	1	if	if	SCONJ
ajiss-2593	136	2	the	the	DET
ajiss-2593	136	3	cash	cash	NOUN
ajiss-2593	136	4	or	or	CCONJ
ajiss-2593	136	5	any	any	DET
ajiss-2593	136	6	trade	trade	NOUN
ajiss-2593	136	7	assets	asset	NOUN
ajiss-2593	136	8	used	use	VERB
ajiss-2593	136	9	to	to	PART
ajiss-2593	136	10	purchase	purchase	VERB
ajiss-2593	136	11	or	or	CCONJ
ajiss-2593	136	12	finance	finance	VERB
ajiss-2593	136	13	fixed	fix	VERB
ajiss-2593	136	14	assets	asset	NOUN
ajiss-2593	136	15	and	and	CCONJ
ajiss-2593	136	16	to	to	PART
ajiss-2593	136	17	pay	pay	VERB
ajiss-2593	136	18	off	off	ADP
ajiss-2593	136	19	liabilities	liability	NOUN
ajiss-2593	136	20	of	of	ADP
ajiss-2593	136	21	growing	grow	VERB
ajiss-2593	136	22	capital	capital	NOUN
ajiss-2593	136	23	are	be	AUX
ajiss-2593	136	24	deducted	deduct	VERB
ajiss-2593	136	25	from	from	ADP
ajiss-2593	136	26	capital	capital	NOUN
ajiss-2593	136	27	subject	subject	NOUN
ajiss-2593	136	28	to	to	ADP
ajiss-2593	136	29	growing	grow	VERB
ajiss-2593	136	30	,	,	PUNCT
ajiss-2593	136	31	the	the	DET
ajiss-2593	136	32	zakatable	zakatable	ADJ
ajiss-2593	136	33	amount	amount	NOUN
ajiss-2593	136	34	at	at	ADP
ajiss-2593	136	35	the	the	DET
ajiss-2593	136	36	end	end	NOUN
ajiss-2593	136	37	of	of	ADP
ajiss-2593	136	38	year	year	NOUN
ajiss-2593	136	39	will	will	AUX
ajiss-2593	136	40	be	be	AUX
ajiss-2593	136	41	smaller	small	ADJ
ajiss-2593	136	42	than	than	SCONJ
ajiss-2593	136	43	it	it	PRON
ajiss-2593	136	44	was	be	AUX
ajiss-2593	136	45	at	at	ADP
ajiss-2593	136	46	the	the	DET
ajiss-2593	136	47	beginning	beginning	NOUN
ajiss-2593	136	48	.	.	PUNCT
ajiss-2593	137	1	b	b	X
ajiss-2593	137	2	)	)	PUNCT
ajiss-2593	137	3	therefore	therefore	ADV
ajiss-2593	137	4	in	in	ADP
ajiss-2593	137	5	determining	determine	VERB
ajiss-2593	137	6	the	the	DET
ajiss-2593	137	7	zakatable	zakatable	ADJ
ajiss-2593	137	8	amount	amount	NOUN
ajiss-2593	137	9	,	,	PUNCT
ajiss-2593	137	10	any	any	DET
ajiss-2593	137	11	new	new	ADJ
ajiss-2593	137	12	investment	investment	NOUN
ajiss-2593	137	13	(	(	PUNCT
ajiss-2593	137	14	addi	addi	ADJ
ajiss-2593	137	15	tional	tional	PROPN
ajiss-2593	137	16	paid	pay	VERB
ajiss-2593	137	17	-	-	PUNCT
ajiss-2593	137	18	in	in	ADP
ajiss-2593	137	19	capital	capital	NOUN
ajiss-2593	137	20	)	)	PUNCT
ajiss-2593	137	21	during	during	ADP
ajiss-2593	137	22	the	the	DET
ajiss-2593	137	23	year	year	NOUN
ajiss-2593	137	24	should	should	AUX
ajiss-2593	137	25	be	be	AUX
ajiss-2593	137	26	deducted	deduct	VERB
ajiss-2593	137	27	from	from	ADP
ajiss-2593	137	28	the	the	DET
ajiss-2593	137	29	growing	grow	VERB
ajiss-2593	137	30	capital	capital	NOUN
ajiss-2593	137	31	at	at	ADP
ajiss-2593	137	32	the	the	DET
ajiss-2593	137	33	end	end	NOUN
ajiss-2593	137	34	of	of	ADP
ajiss-2593	137	35	the	the	DET
ajiss-2593	137	36	year	year	NOUN
ajiss-2593	137	37	as	as	SCONJ
ajiss-2593	137	38	follows	follow	VERB
ajiss-2593	137	39	:	:	PUNCT
ajiss-2593	137	40	zakatable	zakatable	ADJ
ajiss-2593	137	41	amount	amount	NOUN
ajiss-2593	137	42	=	=	NOUN
ajiss-2593	137	43	growing	grow	VERB
ajiss-2593	137	44	capital	capital	NOUN
ajiss-2593	137	45	at	at	ADP
ajiss-2593	137	46	the	the	DET
ajiss-2593	137	47	end	end	NOUN
ajiss-2593	137	48	of	of	ADP
ajiss-2593	137	49	the	the	DET
ajiss-2593	137	50	year	year	NOUN
ajiss-2593	137	51	net	net	NOUN
ajiss-2593	137	52	in	in	ADP
ajiss-2593	137	53	crease	crease	NOUN
ajiss-2593	137	54	in	in	ADP
ajiss-2593	137	55	paid	pay	VERB
ajiss-2593	137	56	-	-	PUNCT
ajiss-2593	137	57	in	in	ADP
ajiss-2593	137	58	capital	capital	NOUN
ajiss-2593	137	59	during	during	ADP
ajiss-2593	137	60	the	the	DET
ajiss-2593	137	61	year	year	NOUN
ajiss-2593	137	62	.	.	PUNCT
ajiss-2593	138	1	8except	8except	NUM
ajiss-2593	138	2	reserves	reserve	NOUN
ajiss-2593	138	3	for	for	ADP
ajiss-2593	138	4	end	end	NOUN
ajiss-2593	138	5	-	-	PUNCT
ajiss-2593	138	6	of	of	ADP
ajiss-2593	138	7	-	-	PUNCT
ajiss-2593	138	8	service	service	NOUN
ajiss-2593	138	9	bonuses	bonus	NOUN
ajiss-2593	138	10	if	if	SCONJ
ajiss-2593	138	11	they	they	PRON
ajiss-2593	138	12	meet	meet	VERB
ajiss-2593	138	13	the	the	DET
ajiss-2593	138	14	requirements	requirement	NOUN
ajiss-2593	138	15	of	of	ADP
ajiss-2593	138	16	the	the	DET
ajiss-2593	138	17	labor	labor	NOUN
ajiss-2593	138	18	law	law	NOUN
ajiss-2593	138	19	and	and	CCONJ
ajiss-2593	138	20	rule	rule	NOUN
ajiss-2593	138	21	number	number	NOUN
ajiss-2593	138	22	111381	111381	NUM
ajiss-2593	138	23	h.	h.	PROPN
ajiss-2593	138	24	el	el	PROPN
ajiss-2593	138	25	-	-	PUNCT
ajiss-2593	138	26	badawi	badawi	PROPN
ajiss-2593	138	27	and	and	CCONJ
ajiss-2593	138	28	al	al	PROPN
ajiss-2593	138	29	-	-	PUNCT
ajiss-2593	138	30	sultan	sultan	PROPN
ajiss-2593	138	31	:	:	PUNCT
ajiss-2593	138	32	net	net	ADJ
ajiss-2593	138	33	working	work	VERB
ajiss-2593	138	34	capital	capital	NOUN
ajiss-2593	138	35	77	77	NUM
ajiss-2593	138	36	applications	application	NOUN
ajiss-2593	138	37	applications	application	NOUN
ajiss-2593	138	38	of	of	ADP
ajiss-2593	138	39	the	the	DET
ajiss-2593	138	40	above	above	ADJ
ajiss-2593	138	41	concepts	concept	NOUN
ajiss-2593	138	42	are	be	AUX
ajiss-2593	138	43	presented	present	VERB
ajiss-2593	138	44	in	in	ADP
ajiss-2593	138	45	this	this	DET
ajiss-2593	138	46	section	section	NOUN
ajiss-2593	138	47	utilizing	utilize	VERB
ajiss-2593	138	48	the	the	DET
ajiss-2593	138	49	financial	financial	ADJ
ajiss-2593	138	50	statements	statement	NOUN
ajiss-2593	138	51	of	of	ADP
ajiss-2593	138	52	figures	figure	NOUN
ajiss-2593	138	53	i	i	PRON
ajiss-2593	138	54	through	through	ADP
ajiss-2593	138	55	iv.9	iv.9	NUM
ajiss-2593	138	56	figure	figure	NOUN
ajiss-2593	138	57	i	i	PRON
ajiss-2593	138	58	income	income	NOUN
ajiss-2593	138	59	statement	statement	NOUN
ajiss-2593	138	60	for	for	ADP
ajiss-2593	138	61	the	the	DET
ajiss-2593	138	62	year	year	NOUN
ajiss-2593	138	63	ended	end	VERB
ajiss-2593	138	64	12/31/1990	12/31/1990	NUM
ajiss-2593	138	65	sales	sale	NOUN
ajiss-2593	138	66	cost	cost	NOUN
ajiss-2593	138	67	of	of	ADP
ajiss-2593	138	68	sales	sale	NOUN
ajiss-2593	138	69	gross	gross	ADJ
ajiss-2593	138	70	margin	margin	NOUN
ajiss-2593	138	71	operating	operating	NOUN
ajiss-2593	138	72	expenses	expense	NOUN
ajiss-2593	138	73	depreciation	depreciation	NOUN
ajiss-2593	138	74	operating	operating	NOUN
ajiss-2593	138	75	income	income	NOUN
ajiss-2593	138	76	gain	gain	NOUN
ajiss-2593	138	77	from	from	ADP
ajiss-2593	138	78	sale	sale	NOUN
ajiss-2593	138	79	of	of	ADP
ajiss-2593	138	80	land	land	NOUN
ajiss-2593	138	81	net	net	ADJ
ajiss-2593	138	82	income	income	NOUN
ajiss-2593	138	83	$	$	SYM
ajiss-2593	138	84	227,500	227,500	NUM
ajiss-2593	138	85	27,500	27,500	NUM
ajiss-2593	138	86	figure	figure	NOUN
ajiss-2593	138	87	i1	i1	PROPN
ajiss-2593	138	88	current	current	ADJ
ajiss-2593	138	89	assets	asset	NOUN
ajiss-2593	138	90	fixed	fix	VERB
ajiss-2593	138	91	assets	asset	NOUN
ajiss-2593	138	92	total	total	ADJ
ajiss-2593	138	93	assets	asset	NOUN
ajiss-2593	138	94	current	current	ADJ
ajiss-2593	138	95	liabilities	liability	NOUN
ajiss-2593	138	96	long	long	ADJ
ajiss-2593	138	97	-	-	PUNCT
ajiss-2593	138	98	term	term	NOUN
ajiss-2593	138	99	liabilities	liability	NOUN
ajiss-2593	138	100	owner	owner	NOUN
ajiss-2593	138	101	's	's	PART
ajiss-2593	138	102	equities	equity	NOUN
ajiss-2593	138	103	capital	capital	NOUN
ajiss-2593	138	104	reserves	reserve	NOUN
ajiss-2593	138	105	retained	retain	VERB
ajiss-2593	138	106	earnings	earning	NOUN
ajiss-2593	138	107	current	current	ADJ
ajiss-2593	138	108	income	income	NOUN
ajiss-2593	138	109	total	total	NOUN
ajiss-2593	138	110	liabilities	liability	NOUN
ajiss-2593	138	111	and	and	CCONJ
ajiss-2593	138	112	balance	balance	NOUN
ajiss-2593	138	113	sheets	sheet	NOUN
ajiss-2593	138	114	as	as	ADP
ajiss-2593	138	115	of	of	ADP
ajiss-2593	138	116	12/31/1989	12/31/1989	NUM
ajiss-2593	138	117	and	and	CCONJ
ajiss-2593	138	118	12/31/1990	12/31/1990	NUM
ajiss-2593	138	119	1213	1213	NUM
ajiss-2593	138	120	111989	111989	NUM
ajiss-2593	138	121	$	$	SYM
ajiss-2593	138	122	252,000	252,000	NUM
ajiss-2593	138	123	200,000	200,000	NUM
ajiss-2593	138	124	$	$	SYM
ajiss-2593	138	125	900,000	900,000	NUM
ajiss-2593	138	126	(	(	PUNCT
ajiss-2593	138	127	585,000	585,000	NUM
ajiss-2593	138	128	)	)	PUNCT
ajiss-2593	138	129	$	$	SYM
ajiss-2593	138	130	315,000	315,000	NUM
ajiss-2593	138	131	(	(	PUNCT
ajiss-2593	138	132	255.000	255.000	NUM
ajiss-2593	138	133	)	)	PUNCT
ajiss-2593	138	134	$	$	SYM
ajiss-2593	138	135	60,ooo	60,ooo	NUM
ajiss-2593	138	136	20,000	20,000	NUM
ajiss-2593	138	137	$	$	SYM
ajiss-2593	138	138	80,000	80,000	NUM
ajiss-2593	138	139	1213	1213	NUM
ajiss-2593	138	140	1	1	NUM
ajiss-2593	138	141	11990	11990	NUM
ajiss-2593	138	142	$	$	SYM
ajiss-2593	138	143	239,500	239,500	NUM
ajiss-2593	138	144	451.500	451.500	NUM
ajiss-2593	138	145	$	$	SYM
ajiss-2593	138	146	452,000	452,000	NUM
ajiss-2593	138	147	!	!	PUNCT
ajiss-2593	138	148	$	$	SYM
ajiss-2593	138	149	52,000	52,000	NUM
ajiss-2593	138	150	190,000	190,000	NUM
ajiss-2593	138	151	$	$	SYM
ajiss-2593	138	152	691,000	691,000	NUM
ajiss-2593	138	153	$	$	SYM
ajiss-2593	138	154	111,000	111,000	NUM
ajiss-2593	138	155	255	255	NUM
ajiss-2593	138	156	,	,	PUNCT
ajiss-2593	138	157	000	000	NUM
ajiss-2593	138	158	$	$	SYM
ajiss-2593	138	159	100,000	100,000	NUM
ajiss-2593	138	160	$	$	SYM
ajiss-2593	138	161	170,000	170,000	NUM
ajiss-2593	138	162	72,000	72,000	NUM
ajiss-2593	138	163	72,000	72,000	NUM
ajiss-2593	138	164	5	5	NUM
ajiss-2593	138	165	,	,	PUNCT
ajiss-2593	138	166	000	000	NUM
ajiss-2593	138	167	3	3	NUM
ajiss-2593	138	168	,	,	PUNCT
ajiss-2593	138	169	000	000	NUM
ajiss-2593	138	170	33,000	33,000	NUM
ajiss-2593	138	171	210,000	210,000	NUM
ajiss-2593	138	172	80,000	80,000	NUM
ajiss-2593	138	173	325,000	325,000	NUM
ajiss-2593	138	174	operating	operating	NOUN
ajiss-2593	138	175	expenses	expense	NOUN
ajiss-2593	138	176	$	$	SYM
ajiss-2593	138	177	452,000	452,000	NUM
ajiss-2593	138	178	$	$	SYM
ajiss-2593	138	179	691,000	691,000	NUM
ajiss-2593	138	180	9the	9the	DET
ajiss-2593	138	181	application	application	NOUN
ajiss-2593	138	182	of	of	ADP
ajiss-2593	138	183	the	the	DET
ajiss-2593	138	184	case	case	NOUN
ajiss-2593	138	185	is	be	AUX
ajiss-2593	138	186	based	base	VERB
ajiss-2593	138	187	on	on	ADP
ajiss-2593	138	188	that	that	PRON
ajiss-2593	138	189	used	use	VERB
ajiss-2593	138	190	by	by	ADP
ajiss-2593	138	191	al	al	PROPN
ajiss-2593	138	192	-	-	PROPN
ajiss-2593	138	193	sultan	sultan	PROPN
ajiss-2593	138	194	in	in	ADP
ajiss-2593	138	195	"	"	PUNCT
ajiss-2593	138	196	the	the	DET
ajiss-2593	138	197	measurement	measurement	NOUN
ajiss-2593	138	198	of	of	ADP
ajiss-2593	138	199	zakah	zakah	PROPN
ajiss-2593	138	200	on	on	ADP
ajiss-2593	138	201	trade	trade	NOUN
ajiss-2593	138	202	:	:	PUNCT
ajiss-2593	138	203	an	an	DET
ajiss-2593	138	204	accounting	accounting	NOUN
ajiss-2593	138	205	analysis	analysis	NOUN
ajiss-2593	138	206	,	,	PUNCT
ajiss-2593	138	207	"	"	PUNCT
ajiss-2593	138	208	j	j	NOUN
ajiss-2593	138	209	o	o	X
ajiss-2593	138	210	u	u	X
ajiss-2593	138	211	d	d	NOUN
ajiss-2593	138	212	of	of	ADP
ajiss-2593	138	213	adminisrmfive	adminisrmfive	ADJ
ajiss-2593	138	214	sciences	science	NOUN
ajiss-2593	138	215	12	12	NUM
ajiss-2593	138	216	,	,	PUNCT
ajiss-2593	138	217	no	no	INTJ
ajiss-2593	138	218	.	.	NOUN
ajiss-2593	138	219	1	1	NUM
ajiss-2593	138	220	(	(	PUNCT
ajiss-2593	138	221	1987	1987	NUM
ajiss-2593	138	222	)	)	PUNCT
ajiss-2593	138	223	.	.	PUNCT
ajiss-2593	139	1	711	711	NUM
ajiss-2593	139	2	m	m	NOUN
ajiss-2593	139	3	e	e	NOUN
ajiss-2593	139	4	american	american	ADJ
ajiss-2593	139	5	jouw	jouw	PROPN
ajiss-2593	139	6	or	or	CCONJ
ajiss-2593	139	7	isiamic	isiamic	ADJ
ajiss-2593	139	8	aocia	aocia	PROPN
ajiss-2593	139	9	aciences	acience	VERB
ajiss-2593	139	10	y	y	NOUN
ajiss-2593	139	11	:	:	PUNCT
ajiss-2593	139	12	i	i	PRON
ajiss-2593	139	13	notes	note	VERB
ajiss-2593	139	14	:	:	PUNCT
ajiss-2593	139	15	(	(	PUNCT
ajiss-2593	139	16	1	1	X
ajiss-2593	139	17	)	)	PUNCT
ajiss-2593	139	18	during	during	ADP
ajiss-2593	139	19	1989	1989	NUM
ajiss-2593	139	20	,	,	PUNCT
ajiss-2593	139	21	current	current	ADJ
ajiss-2593	139	22	liabilities	liability	NOUN
ajiss-2593	139	23	are	be	AUX
ajiss-2593	139	24	attributable	attributable	ADJ
ajiss-2593	139	25	to	to	ADP
ajiss-2593	139	26	current	current	ADJ
ajiss-2593	139	27	assets	asset	NOUN
ajiss-2593	139	28	,	,	PUNCT
ajiss-2593	139	29	and	and	CCONJ
ajiss-2593	139	30	long	long	ADJ
ajiss-2593	139	31	-	-	PUNCT
ajiss-2593	139	32	term	term	NOUN
ajiss-2593	139	33	liabilities	liability	NOUN
ajiss-2593	139	34	are	be	AUX
ajiss-2593	139	35	attributable	attributable	ADJ
ajiss-2593	139	36	to	to	ADP
ajiss-2593	139	37	long	long	ADJ
ajiss-2593	139	38	-	-	PUNCT
ajiss-2593	139	39	term	term	NOUN
ajiss-2593	139	40	assets	asset	NOUN
ajiss-2593	139	41	.	.	PUNCT
ajiss-2593	140	1	(	(	PUNCT
ajiss-2593	140	2	2	2	X
ajiss-2593	140	3	)	)	PUNCT
ajiss-2593	140	4	fixed	fix	VERB
ajiss-2593	140	5	assets	asset	NOUN
ajiss-2593	140	6	increased	increase	VERB
ajiss-2593	140	7	due	due	ADP
ajiss-2593	140	8	to	to	ADP
ajiss-2593	140	9	the	the	DET
ajiss-2593	140	10	purchase	purchase	NOUN
ajiss-2593	140	11	of	of	ADP
ajiss-2593	140	12	new	new	ADJ
ajiss-2593	140	13	equipment	equipment	NOUN
ajiss-2593	140	14	(	(	PUNCT
ajiss-2593	140	15	$	$	SYM
ajiss-2593	140	16	189,000	189,000	NUM
ajiss-2593	140	17	)	)	PUNCT
ajiss-2593	140	18	and	and	CCONJ
ajiss-2593	140	19	the	the	DET
ajiss-2593	140	20	purchase	purchase	NOUN
ajiss-2593	140	21	of	of	ADP
ajiss-2593	140	22	new	new	ADJ
ajiss-2593	140	23	land	land	NOUN
ajiss-2593	140	24	(	(	PUNCT
ajiss-2593	140	25	$	$	SYM
ajiss-2593	140	26	100,ooo	100,ooo	NUM
ajiss-2593	140	27	)	)	PUNCT
ajiss-2593	140	28	,	,	PUNCT
ajiss-2593	140	29	and	and	CCONJ
ajiss-2593	140	30	decreased	decrease	VERB
ajiss-2593	140	31	due	due	ADP
ajiss-2593	140	32	to	to	ADP
ajiss-2593	140	33	the	the	DET
ajiss-2593	140	34	sale	sale	NOUN
ajiss-2593	140	35	of	of	ADP
ajiss-2593	140	36	old	old	ADJ
ajiss-2593	140	37	land	land	NOUN
ajiss-2593	140	38	(	(	PUNCT
ajiss-2593	140	39	$	$	SYM
ajiss-2593	140	40	lo	lo	NOUN
ajiss-2593	140	41	,	,	PUNCT
ajiss-2593	140	42	ooo	ooo	NOUN
ajiss-2593	140	43	)	)	PUNCT
ajiss-2593	140	44	and	and	CCONJ
ajiss-2593	140	45	deprecia	deprecia	ADJ
ajiss-2593	140	46	tion	tion	NOUN
ajiss-2593	140	47	(	(	PUNCT
ajiss-2593	140	48	$	$	SYM
ajiss-2593	140	49	27,500	27,500	NUM
ajiss-2593	140	50	)	)	PUNCT
ajiss-2593	140	51	.	.	PUNCT
ajiss-2593	141	1	(	(	PUNCT
ajiss-2593	141	2	3	3	X
ajiss-2593	141	3	)	)	PUNCT
ajiss-2593	141	4	the	the	DET
ajiss-2593	141	5	land	land	NOUN
ajiss-2593	141	6	purchase	purchase	NOUN
ajiss-2593	141	7	was	be	AUX
ajiss-2593	141	8	financed	finance	VERB
ajiss-2593	141	9	by	by	ADP
ajiss-2593	141	10	issuing	issue	VERB
ajiss-2593	141	11	bonds	bond	NOUN
ajiss-2593	141	12	for	for	ADP
ajiss-2593	141	13	the	the	DET
ajiss-2593	141	14	amount	amount	NOUN
ajiss-2593	141	15	of	of	ADP
ajiss-2593	141	16	$	$	SYM
ajiss-2593	141	17	100,000	100,000	NUM
ajiss-2593	141	18	.	.	PUNCT
ajiss-2593	142	1	the	the	DET
ajiss-2593	142	2	equip	equip	PROPN
ajiss-2593	142	3	ment	ment	NOUN
ajiss-2593	142	4	purchase	purchase	NOUN
ajiss-2593	142	5	was	be	AUX
ajiss-2593	142	6	financed	finance	VERB
ajiss-2593	142	7	by	by	ADP
ajiss-2593	142	8	cash	cash	NOUN
ajiss-2593	142	9	(	(	PUNCT
ajiss-2593	142	10	$	$	SYM
ajiss-2593	142	11	165,000	165,000	NUM
ajiss-2593	142	12	)	)	PUNCT
ajiss-2593	142	13	and	and	CCONJ
ajiss-2593	142	14	short	short	ADJ
ajiss-2593	142	15	-	-	PUNCT
ajiss-2593	142	16	term	term	NOUN
ajiss-2593	142	17	liabilities	liability	NOUN
ajiss-2593	142	18	(	(	PUNCT
ajiss-2593	142	19	$	$	SYM
ajiss-2593	142	20	24,ooo	24,ooo	NUM
ajiss-2593	142	21	)	)	PUNCT
ajiss-2593	142	22	.	.	PUNCT
ajiss-2593	143	1	(	(	PUNCT
ajiss-2593	143	2	4	4	X
ajiss-2593	143	3	)	)	PUNCT
ajiss-2593	143	4	long	long	ADJ
ajiss-2593	143	5	-	-	PUNCT
ajiss-2593	143	6	term	term	NOUN
ajiss-2593	143	7	liabilities	liability	NOUN
ajiss-2593	143	8	increased	increase	VERB
ajiss-2593	143	9	by	by	ADP
ajiss-2593	143	10	the	the	DET
ajiss-2593	143	11	issuance	issuance	NOUN
ajiss-2593	143	12	of	of	ADP
ajiss-2593	143	13	bonds	bond	NOUN
ajiss-2593	143	14	payable	payable	ADJ
ajiss-2593	143	15	(	(	PUNCT
ajiss-2593	143	16	$	$	SYM
ajiss-2593	143	17	100,000	100,000	NUM
ajiss-2593	143	18	)	)	PUNCT
ajiss-2593	143	19	and	and	CCONJ
ajiss-2593	143	20	long	long	ADJ
ajiss-2593	143	21	term	term	NOUN
ajiss-2593	143	22	debt	debt	NOUN
ajiss-2593	143	23	(	(	PUNCT
ajiss-2593	143	24	$	$	SYM
ajiss-2593	143	25	5,ooo	5,ooo	NUM
ajiss-2593	143	26	)	)	PUNCT
ajiss-2593	143	27	,	,	PUNCT
ajiss-2593	143	28	and	and	CCONJ
ajiss-2593	143	29	decreased	decrease	VERB
ajiss-2593	143	30	by	by	ADP
ajiss-2593	143	31	the	the	DET
ajiss-2593	143	32	payment	payment	NOUN
ajiss-2593	143	33	of	of	ADP
ajiss-2593	143	34	long	long	ADJ
ajiss-2593	143	35	-	-	PUNCT
ajiss-2593	143	36	term	term	NOUN
ajiss-2593	143	37	debt	debt	NOUN
ajiss-2593	143	38	(	(	PUNCT
ajiss-2593	143	39	$	$	SYM
ajiss-2593	143	40	4o	4o	NUM
ajiss-2593	143	41	,	,	PUNCT
ajiss-2593	143	42	ooo	ooo	INTJ
ajiss-2593	143	43	)	)	PUNCT
ajiss-2593	143	44	.	.	PUNCT
ajiss-2593	144	1	the	the	DET
ajiss-2593	144	2	long	long	ADJ
ajiss-2593	144	3	term	term	NOUN
ajiss-2593	144	4	debt	debt	NOUN
ajiss-2593	144	5	of	of	ADP
ajiss-2593	144	6	$	$	SYM
ajiss-2593	144	7	5,000	5,000	NUM
ajiss-2593	144	8	was	be	AUX
ajiss-2593	144	9	used	use	VERB
ajiss-2593	144	10	to	to	PART
ajiss-2593	144	11	finance	finance	VERB
ajiss-2593	144	12	current	current	ADJ
ajiss-2593	144	13	assets	asset	NOUN
ajiss-2593	144	14	current	current	ADJ
ajiss-2593	144	15	assets	asset	NOUN
ajiss-2593	144	16	current	current	ADJ
ajiss-2593	144	17	liabilities	liability	NOUN
ajiss-2593	144	18	net	net	ADJ
ajiss-2593	144	19	working	work	VERB
ajiss-2593	144	20	capital	capital	NOUN
ajiss-2593	144	21	figure	figure	NOUN
ajiss-2593	144	22	i11	i11	ADJ
ajiss-2593	144	23	statement	statement	NOUN
ajiss-2593	144	24	of	of	ADP
ajiss-2593	144	25	net	net	ADJ
ajiss-2593	144	26	working	working	NOUN
ajiss-2593	144	27	capital	capital	NOUN
ajiss-2593	144	28	as	as	ADP
ajiss-2593	144	29	of	of	ADP
ajiss-2593	144	30	12/31/3989	12/31/3989	NUM
ajiss-2593	144	31	and	and	CCONJ
ajiss-2593	144	32	12/31/1990	12/31/1990	NUM
ajiss-2593	144	33	decrease	decrease	NOUN
ajiss-2593	144	34	in	in	ADP
ajiss-2593	144	35	net	net	ADJ
ajiss-2593	144	36	working	working	NOUN
ajiss-2593	144	37	capital	capital	NOUN
ajiss-2593	144	38	12/3	12/3	PROPN
ajiss-2593	144	39	1/1989	1/1989	NUM
ajiss-2593	144	40	$	$	SYM
ajiss-2593	144	41	252,000	252,000	NUM
ajiss-2593	144	42	(	(	PUNCT
ajiss-2593	144	43	52,000	52,000	NUM
ajiss-2593	144	44	)	)	PUNCT
ajiss-2593	144	45	$	$	SYM
ajiss-2593	144	46	200,000	200,000	NUM
ajiss-2593	144	47	figure	figure	NOUN
ajiss-2593	144	48	iv	iv	NUM
ajiss-2593	144	49	statement	statement	NOUN
ajiss-2593	144	50	of	of	ADP
ajiss-2593	144	51	changes	change	NOUN
ajiss-2593	144	52	in	in	ADP
ajiss-2593	144	53	net	net	ADJ
ajiss-2593	144	54	working	working	NOUN
ajiss-2593	144	55	capital	capital	NOUN
ajiss-2593	144	56	during	during	ADP
ajiss-2593	144	57	1990	1990	NUM
ajiss-2593	144	58	sources	source	NOUN
ajiss-2593	144	59	of	of	ADP
ajiss-2593	144	60	net	net	ADJ
ajiss-2593	144	61	working	working	NOUN
ajiss-2593	144	62	capital	capital	NOUN
ajiss-2593	144	63	net	net	ADJ
ajiss-2593	144	64	income	income	NOUN
ajiss-2593	144	65	add	add	VERB
ajiss-2593	144	66	:	:	PUNCT
ajiss-2593	144	67	depreciation	depreciation	NOUN
ajiss-2593	144	68	deduct	deduct	NOUN
ajiss-2593	144	69	:	:	PUNCT
ajiss-2593	144	70	gain	gain	VERB
ajiss-2593	144	71	on	on	ADP
ajiss-2593	144	72	land	land	NOUN
ajiss-2593	144	73	from	from	ADP
ajiss-2593	144	74	operations	operation	NOUN
ajiss-2593	144	75	cash	cash	NOUN
ajiss-2593	144	76	from	from	ADP
ajiss-2593	144	77	sale	sale	NOUN
ajiss-2593	144	78	of	of	ADP
ajiss-2593	144	79	land	land	NOUN
ajiss-2593	144	80	issuance	issuance	NOUN
ajiss-2593	144	81	of	of	ADP
ajiss-2593	144	82	bonds	bond	NOUN
ajiss-2593	144	83	payable	payable	ADJ
ajiss-2593	144	84	(	(	PUNCT
ajiss-2593	144	85	for	for	ADP
ajiss-2593	144	86	land	land	NOUN
ajiss-2593	144	87	)	)	PUNCT
ajiss-2593	144	88	issuance	issuance	NOUN
ajiss-2593	144	89	of	of	ADP
ajiss-2593	144	90	common	common	ADJ
ajiss-2593	144	91	stocks	stock	NOUN
ajiss-2593	144	92	long	long	ADJ
ajiss-2593	144	93	-	-	PUNCT
ajiss-2593	144	94	term	term	NOUN
ajiss-2593	144	95	debt	debt	NOUN
ajiss-2593	144	96	$	$	SYM
ajiss-2593	144	97	80,000	80,000	NUM
ajiss-2593	144	98	27,500	27,500	NUM
ajiss-2593	144	99	(	(	PUNCT
ajiss-2593	144	100	20,000	20,000	NUM
ajiss-2593	144	101	)	)	PUNCT
ajiss-2593	144	102	$	$	SYM
ajiss-2593	144	103	87,500	87,500	NUM
ajiss-2593	144	104	30,000	30,000	NUM
ajiss-2593	144	105	100,ooo	100,ooo	NUM
ajiss-2593	144	106	70,000	70,000	NUM
ajiss-2593	144	107	5	5	NUM
ajiss-2593	144	108	.000	.000	NUM
ajiss-2593	144	109	12/31/1990	12/31/1990	NUM
ajiss-2593	144	110	$	$	SYM
ajiss-2593	144	111	239,500	239,500	NUM
ajiss-2593	144	112	(	(	PUNCT
ajiss-2593	144	113	111,000	111,000	NUM
ajiss-2593	144	114	)	)	PUNCT
ajiss-2593	144	115	$	$	SYM
ajiss-2593	144	116	128,500	128,500	NUM
ajiss-2593	144	117	$	$	NUM
ajiss-2593	144	118	(	(	PUNCT
ajiss-2593	144	119	71.500	71.500	NUM
ajiss-2593	144	120	)	)	PUNCT
ajiss-2593	144	121	total	total	ADJ
ajiss-2593	144	122	sources	source	NOUN
ajiss-2593	144	123	of	of	ADP
ajiss-2593	144	124	net	net	ADJ
ajiss-2593	144	125	working	work	VERB
ajiss-2593	144	126	capital	capital	NOUN
ajiss-2593	144	127	$	$	SYM
ajiss-2593	144	128	292,500	292,500	NUM
ajiss-2593	144	129	el	el	PROPN
ajiss-2593	144	130	-	-	PUNCT
ajiss-2593	144	131	badawi	badawi	PROPN
ajiss-2593	144	132	and	and	CCONJ
ajiss-2593	144	133	al	al	PROPN
ajiss-2593	144	134	-	-	PUNCT
ajiss-2593	144	135	sultan	sultan	PROPN
ajiss-2593	144	136	:	:	PUNCT
ajiss-2593	144	137	net	net	ADJ
ajiss-2593	144	138	working	work	VERB
ajiss-2593	144	139	capital	capital	NOUN
ajiss-2593	144	140	79	79	NUM
ajiss-2593	144	141	applications	application	NOUN
ajiss-2593	144	142	of	of	ADP
ajiss-2593	144	143	net	net	ADJ
ajiss-2593	144	144	working	work	VERB
ajiss-2593	144	145	capital	capital	NOUN
ajiss-2593	144	146	purchase	purchase	NOUN
ajiss-2593	144	147	of	of	ADP
ajiss-2593	144	148	land	land	NOUN
ajiss-2593	144	149	(	(	PUNCT
ajiss-2593	144	150	from	from	ADP
ajiss-2593	144	151	bonds	bond	NOUN
ajiss-2593	144	152	)	)	PUNCT
ajiss-2593	144	153	purchase	purchase	NOUN
ajiss-2593	144	154	of	of	ADP
ajiss-2593	144	155	equipment	equipment	NOUN
ajiss-2593	144	156	payment	payment	NOUN
ajiss-2593	144	157	of	of	ADP
ajiss-2593	144	158	long	long	ADJ
ajiss-2593	144	159	-	-	PUNCT
ajiss-2593	144	160	term	term	NOUN
ajiss-2593	144	161	debt	debt	NOUN
ajiss-2593	144	162	cash	cash	NOUN
ajiss-2593	144	163	dividend	dividend	NOUN
ajiss-2593	144	164	total	total	ADJ
ajiss-2593	144	165	applications	application	NOUN
ajiss-2593	144	166	of	of	ADP
ajiss-2593	144	167	net	net	ADJ
ajiss-2593	144	168	working	work	VERB
ajiss-2593	144	169	capital	capital	NOUN
ajiss-2593	144	170	decrease	decrease	NOUN
ajiss-2593	144	171	in	in	ADP
ajiss-2593	144	172	net	net	ADJ
ajiss-2593	144	173	working	work	VERB
ajiss-2593	144	174	capital	capital	NOUN
ajiss-2593	144	175	$	$	SYM
ajiss-2593	144	176	100,000	100,000	NUM
ajiss-2593	144	177	189,000	189,000	NUM
ajiss-2593	144	178	~	~	PUNCT
ajiss-2593	144	179	,	,	PUNCT
ajiss-2593	144	180	0	0	NUM
ajiss-2593	144	181	0	0	NUM
ajiss-2593	144	182	0	0	NUM
ajiss-2593	144	183	35,000	35,000	NUM
ajiss-2593	144	184	!	!	PUNCT
ajiss-2593	145	1	§	§	PROPN
ajiss-2593	145	2	(	(	PUNCT
ajiss-2593	145	3	364,000	364,000	NUM
ajiss-2593	145	4	)	)	PUNCT
ajiss-2593	145	5	$	$	SYM
ajiss-2593	145	6	(	(	PUNCT
ajiss-2593	145	7	71,500	71,500	NUM
ajiss-2593	145	8	)	)	PUNCT
ajiss-2593	145	9	aapplication	aapplication	NOUN
ajiss-2593	145	10	of	of	ADP
ajiss-2593	145	11	net	net	ADJ
ajiss-2593	145	12	working	work	VERB
ajiss-2593	145	13	capital	capital	NOUN
ajiss-2593	145	14	approach	approach	NOUN
ajiss-2593	145	15	:	:	PUNCT
ajiss-2593	145	16	if	if	SCONJ
ajiss-2593	145	17	we	we	PRON
ajiss-2593	145	18	use	use	VERB
ajiss-2593	145	19	the	the	DET
ajiss-2593	145	20	net	net	ADJ
ajiss-2593	145	21	working	work	VERB
ajiss-2593	145	22	capital	capital	NOUN
ajiss-2593	145	23	in	in	ADP
ajiss-2593	145	24	determining	determine	VERB
ajiss-2593	145	25	the	the	DET
ajiss-2593	145	26	growing	grow	VERB
ajiss-2593	145	27	capital	capital	NOUN
ajiss-2593	145	28	,	,	PUNCT
ajiss-2593	145	29	we	we	PRON
ajiss-2593	145	30	get	get	VERB
ajiss-2593	145	31	$	$	SYM
ajiss-2593	145	32	128,520	128,520	NUM
ajiss-2593	145	33	,	,	PUNCT
ajiss-2593	145	34	as	as	SCONJ
ajiss-2593	145	35	shown	show	VERB
ajiss-2593	145	36	in	in	ADP
ajiss-2593	145	37	exhibit	exhibit	NOUN
ajiss-2593	145	38	i.	i.	PROPN
ajiss-2593	145	39	exhibit	exhibit	PROPN
ajiss-2593	145	40	i	i	PRON
ajiss-2593	145	41	the	the	DET
ajiss-2593	145	42	concept	concept	NOUN
ajiss-2593	145	43	of	of	ADP
ajiss-2593	145	44	net	net	ADJ
ajiss-2593	145	45	working	working	NOUN
ajiss-2593	145	46	capital	capital	NOUN
ajiss-2593	145	47	net	net	NOUN
ajiss-2593	145	48	working	working	NOUN
ajiss-2593	145	49	capital	capital	NOUN
ajiss-2593	145	50	at	at	ADP
ajiss-2593	145	51	1/1/1990	1/1/1990	NUM
ajiss-2593	145	52	plus	plus	CCONJ
ajiss-2593	145	53	sources	source	NOUN
ajiss-2593	145	54	:	:	PUNCT
ajiss-2593	145	55	from	from	ADP
ajiss-2593	145	56	operations	operation	NOUN
ajiss-2593	145	57	cash	cash	NOUN
ajiss-2593	145	58	from	from	ADP
ajiss-2593	145	59	sale	sale	NOUN
ajiss-2593	145	60	of	of	ADP
ajiss-2593	145	61	land	land	NOUN
ajiss-2593	145	62	cash	cash	NOUN
ajiss-2593	145	63	from	from	ADP
ajiss-2593	145	64	issuance	issuance	NOUN
ajiss-2593	145	65	of	of	ADP
ajiss-2593	145	66	stocks	stock	NOUN
ajiss-2593	145	67	cash	cash	NOUN
ajiss-2593	145	68	from	from	ADP
ajiss-2593	145	69	long	long	ADJ
ajiss-2593	145	70	-	-	PUNCT
ajiss-2593	145	71	term	term	NOUN
ajiss-2593	145	72	debt	debt	NOUN
ajiss-2593	145	73	for	for	ADP
ajiss-2593	145	74	less	less	ADJ
ajiss-2593	145	75	applications	application	NOUN
ajiss-2593	145	76	:	:	PUNCT
ajiss-2593	145	77	purchase	purchase	NOUN
ajiss-2593	145	78	of	of	ADP
ajiss-2593	145	79	fixed	fix	VERB
ajiss-2593	145	80	assets	asset	NOUN
ajiss-2593	145	81	for	for	ADP
ajiss-2593	145	82	cash	cash	NOUN
ajiss-2593	145	83	purchase	purchase	NOUN
ajiss-2593	145	84	of	of	ADP
ajiss-2593	145	85	fixed	fix	VERB
ajiss-2593	145	86	assets	asset	NOUN
ajiss-2593	145	87	for	for	ADP
ajiss-2593	145	88	short	short	ADJ
ajiss-2593	145	89	-	-	PUNCT
ajiss-2593	145	90	term	term	NOUN
ajiss-2593	145	91	payment	payment	NOUN
ajiss-2593	145	92	of	of	ADP
ajiss-2593	145	93	long	long	ADJ
ajiss-2593	145	94	-	-	PUNCT
ajiss-2593	145	95	tern	tern	ADJ
ajiss-2593	145	96	debt	debt	NOUN
ajiss-2593	145	97	payment	payment	NOUN
ajiss-2593	145	98	of	of	ADP
ajiss-2593	145	99	cash	cash	NOUN
ajiss-2593	145	100	dividend	dividend	NOUN
ajiss-2593	145	101	net	net	NOUN
ajiss-2593	145	102	working	working	NOUN
ajiss-2593	145	103	capital	capital	NOUN
ajiss-2593	145	104	at	at	ADP
ajiss-2593	145	105	12/31/1990	12/31/1990	NUM
ajiss-2593	145	106	operations	operation	NOUN
ajiss-2593	145	107	debt	debt	NOUN
ajiss-2593	145	108	$	$	SYM
ajiss-2593	145	109	200,000	200,000	NUM
ajiss-2593	145	110	$	$	SYM
ajiss-2593	145	111	87,500	87,500	NUM
ajiss-2593	145	112	30,000	30,000	NUM
ajiss-2593	145	113	70,000	70,000	NUM
ajiss-2593	145	114	5,000	5,000	NUM
ajiss-2593	145	115	192,500	192,500	NUM
ajiss-2593	145	116	$	$	SYM
ajiss-2593	145	117	165,000	165,000	NUM
ajiss-2593	145	118	24,000	24,000	NUM
ajiss-2593	145	119	40,000	40,000	NUM
ajiss-2593	145	120	35	35	NUM
ajiss-2593	145	121	,	,	PUNCT
ajiss-2593	145	122	000	000	NUM
ajiss-2593	145	123	(	(	PUNCT
ajiss-2593	145	124	264,000	264,000	NUM
ajiss-2593	145	125	)	)	PUNCT
ajiss-2593	145	126	$	$	SYM
ajiss-2593	145	127	128,500	128,500	NUM
ajiss-2593	145	128	note	note	NOUN
ajiss-2593	145	129	that	that	SCONJ
ajiss-2593	145	130	the	the	DET
ajiss-2593	145	131	net	net	ADJ
ajiss-2593	145	132	working	working	NOUN
ajiss-2593	145	133	capital	capital	NOUN
ajiss-2593	145	134	is	be	AUX
ajiss-2593	145	135	equal	equal	ADJ
ajiss-2593	145	136	to	to	ADP
ajiss-2593	145	137	current	current	ADJ
ajiss-2593	145	138	assets	asset	NOUN
ajiss-2593	145	139	(	(	PUNCT
ajiss-2593	145	140	$	$	SYM
ajiss-2593	145	141	239,500	239,500	NUM
ajiss-2593	145	142	)	)	PUNCT
ajiss-2593	145	143	less	less	ADJ
ajiss-2593	145	144	current	current	ADJ
ajiss-2593	145	145	liabilities	liability	NOUN
ajiss-2593	145	146	(	(	PUNCT
ajiss-2593	145	147	$	$	SYM
ajiss-2593	145	148	111	111	NUM
ajiss-2593	145	149	,	,	PUNCT
ajiss-2593	145	150	ooo	ooo	NOUN
ajiss-2593	145	151	)	)	PUNCT
ajiss-2593	145	152	.	.	PUNCT
ajiss-2593	146	1	but	but	CCONJ
ajiss-2593	146	2	this	this	DET
ajiss-2593	146	3	amount	amount	NOUN
ajiss-2593	146	4	does	do	AUX
ajiss-2593	146	5	not	not	PART
ajiss-2593	146	6	represent	represent	VERB
ajiss-2593	146	7	the	the	DET
ajiss-2593	146	8	debt	debt	NOUN
ajiss-2593	146	9	-	-	PUNCT
ajiss-2593	146	10	free	free	ADJ
ajiss-2593	146	11	growing	grow	VERB
ajiss-2593	146	12	capital	capital	NOUN
ajiss-2593	146	13	since	since	SCONJ
ajiss-2593	146	14	the	the	DET
ajiss-2593	146	15	entity	entity	NOUN
ajiss-2593	146	16	used	use	VERB
ajiss-2593	146	17	long	long	ADJ
ajiss-2593	146	18	-	-	PUNCT
ajiss-2593	146	19	term	term	NOUN
ajiss-2593	146	20	debt	debt	NOUN
ajiss-2593	146	21	to	to	PART
ajiss-2593	146	22	finance	finance	VERB
ajiss-2593	146	23	the	the	DET
ajiss-2593	146	24	year	year	NOUN
ajiss-2593	146	25	's	's	PART
ajiss-2593	146	26	current	current	ADJ
ajiss-2593	146	27	assets	asset	NOUN
ajiss-2593	146	28	.	.	PUNCT
ajiss-2593	147	1	also	also	ADV
ajiss-2593	147	2	,	,	PUNCT
ajiss-2593	147	3	the	the	DET
ajiss-2593	147	4	entity	entity	NOUN
ajiss-2593	147	5	financed	finance	VERB
ajiss-2593	147	6	fixed	fix	VERB
ajiss-2593	147	7	assets	asset	NOUN
ajiss-2593	147	8	through	through	ADP
ajiss-2593	147	9	short	short	ADJ
ajiss-2593	147	10	-	-	PUNCT
ajiss-2593	147	11	term	term	NOUN
ajiss-2593	147	12	borrowing	borrowing	NOUN
ajiss-2593	147	13	.	.	PUNCT
ajiss-2593	148	1	in	in	ADP
ajiss-2593	148	2	other	other	ADJ
ajiss-2593	148	3	words	word	NOUN
ajiss-2593	148	4	,	,	PUNCT
ajiss-2593	148	5	there	there	PRON
ajiss-2593	148	6	are	be	VERB
ajiss-2593	148	7	long	long	ADJ
ajiss-2593	148	8	-	-	PUNCT
ajiss-2593	148	9	term	term	NOUN
ajiss-2593	148	10	debts	debt	NOUN
ajiss-2593	148	11	against	against	ADP
ajiss-2593	148	12	current	current	ADJ
ajiss-2593	148	13	assets	asset	NOUN
ajiss-2593	148	14	.	.	PUNCT
ajiss-2593	149	1	w	w	PROPN
ajiss-2593	149	2	b	b	NOUN
ajiss-2593	149	3	growing	grow	VERB
ajiss-2593	149	4	capital	capital	NOUN
ajiss-2593	149	5	:	:	PUNCT
ajiss-2593	149	6	even	even	ADV
ajiss-2593	149	7	though	though	SCONJ
ajiss-2593	149	8	long	long	ADJ
ajiss-2593	149	9	-	-	PUNCT
ajiss-2593	149	10	term	term	NOUN
ajiss-2593	149	11	debt	debt	NOUN
ajiss-2593	149	12	is	be	AUX
ajiss-2593	149	13	not	not	PART
ajiss-2593	149	14	related	relate	VERB
ajiss-2593	149	15	to	to	ADP
ajiss-2593	149	16	the	the	DET
ajiss-2593	149	17	elements	element	NOUN
ajiss-2593	149	18	of	of	ADP
ajiss-2593	149	19	current	current	ADJ
ajiss-2593	149	20	assets	asset	NOUN
ajiss-2593	149	21	,	,	PUNCT
ajiss-2593	149	22	we	we	PRON
ajiss-2593	149	23	can	can	AUX
ajiss-2593	149	24	compute	compute	VERB
ajiss-2593	149	25	the	the	DET
ajiss-2593	149	26	g	g	NOUN
ajiss-2593	149	27	m	m	VERB
ajiss-2593	149	28	i	i	PRON
ajiss-2593	149	29	n	n	ADV
ajiss-2593	149	30	g	g	NOUN
ajiss-2593	149	31	capital	capital	NOUN
ajiss-2593	149	32	at	at	ADP
ajiss-2593	149	33	the	the	DET
ajiss-2593	149	34	end	end	NOUN
ajiss-2593	149	35	of	of	ADP
ajiss-2593	149	36	the	the	DET
ajiss-2593	149	37	year	year	NOUN
ajiss-2593	149	38	as	as	SCONJ
ajiss-2593	149	39	shown	show	VERB
ajiss-2593	149	40	in	in	ADP
ajiss-2593	149	41	exhibit	exhibit	PROPN
ajiss-2593	149	42	ii	ii	PROPN
ajiss-2593	149	43	.	.	PUNCT
ajiss-2593	150	1	exhibit	exhibit	PROPN
ajiss-2593	150	2	i1	i1	PROPN
ajiss-2593	150	3	the	the	DET
ajiss-2593	150	4	concept	concept	NOUN
ajiss-2593	150	5	of	of	ADP
ajiss-2593	150	6	growing	grow	VERB
ajiss-2593	150	7	capital	capital	NOUN
ajiss-2593	150	8	debt	debt	NOUN
ajiss-2593	150	9	-	-	PUNCT
ajiss-2593	150	10	free	free	ADJ
ajiss-2593	150	11	growing	grow	VERB
ajiss-2593	150	12	capital	capital	NOUN
ajiss-2593	150	13	at	at	ADP
ajiss-2593	150	14	1/1/1990	1/1/1990	NUM
ajiss-2593	150	15	plus	plus	CCONJ
ajiss-2593	150	16	owned	own	VERB
ajiss-2593	150	17	resources	resource	NOUN
ajiss-2593	150	18	:	:	PUNCT
ajiss-2593	150	19	growing	grow	VERB
ajiss-2593	150	20	capital	capital	NOUN
ajiss-2593	150	21	from	from	ADP
ajiss-2593	150	22	operations	operation	NOUN
ajiss-2593	150	23	cash	cash	NOUN
ajiss-2593	150	24	from	from	ADP
ajiss-2593	150	25	sale	sale	NOUN
ajiss-2593	150	26	of	of	ADP
ajiss-2593	150	27	land	land	NOUN
ajiss-2593	150	28	cash	cash	NOUN
ajiss-2593	150	29	from	from	ADP
ajiss-2593	150	30	issuance	issuance	NOUN
ajiss-2593	150	31	of	of	ADP
ajiss-2593	150	32	capital	capital	NOUN
ajiss-2593	150	33	stocks	stock	NOUN
ajiss-2593	150	34	less	less	ADJ
ajiss-2593	150	35	applications	application	NOUN
ajiss-2593	150	36	of	of	ADP
ajiss-2593	150	37	owned	own	VERB
ajiss-2593	150	38	wealth	wealth	NOUN
ajiss-2593	150	39	:	:	PUNCT
ajiss-2593	150	40	purchase	purchase	NOUN
ajiss-2593	150	41	of	of	ADP
ajiss-2593	150	42	fixed	fix	VERB
ajiss-2593	150	43	assets	asset	NOUN
ajiss-2593	150	44	for	for	ADP
ajiss-2593	150	45	cash	cash	NOUN
ajiss-2593	150	46	payment	payment	NOUN
ajiss-2593	150	47	of	of	ADP
ajiss-2593	150	48	long	long	ADJ
ajiss-2593	150	49	-	-	PUNCT
ajiss-2593	150	50	term	term	NOUN
ajiss-2593	150	51	debts	debt	NOUN
ajiss-2593	150	52	payment	payment	NOUN
ajiss-2593	150	53	of	of	ADP
ajiss-2593	150	54	cash	cash	NOUN
ajiss-2593	150	55	dividend	dividend	NOUN
ajiss-2593	151	1	$	$	SYM
ajiss-2593	151	2	87,500	87,500	NUM
ajiss-2593	151	3	30,000	30,000	NUM
ajiss-2593	151	4	70,000	70,000	NUM
ajiss-2593	151	5	$	$	SYM
ajiss-2593	151	6	200,000	200,000	NUM
ajiss-2593	151	7	187,500	187,500	NUM
ajiss-2593	151	8	$	$	SYM
ajiss-2593	151	9	165,000	165,000	NUM
ajiss-2593	151	10	4%000	4%000	NUM
ajiss-2593	151	11	35	35	NUM
ajiss-2593	151	12	,	,	PUNCT
ajiss-2593	151	13	000	000	NUM
ajiss-2593	151	14	(	(	PUNCT
ajiss-2593	151	15	240,000	240,000	NUM
ajiss-2593	151	16	)	)	PUNCT
ajiss-2593	151	17	$	$	SYM
ajiss-2593	151	18	147,500	147,500	NUM
ajiss-2593	151	19	the	the	DET
ajiss-2593	151	20	difference	difference	NOUN
ajiss-2593	151	21	between	between	ADP
ajiss-2593	151	22	the	the	DET
ajiss-2593	151	23	growing	grow	VERB
ajiss-2593	151	24	capital	capital	NOUN
ajiss-2593	151	25	and	and	CCONJ
ajiss-2593	151	26	the	the	DET
ajiss-2593	151	27	net	net	ADJ
ajiss-2593	151	28	working	work	VERB
ajiss-2593	151	29	capital	capital	NOUN
ajiss-2593	151	30	of	of	ADP
ajiss-2593	151	31	$	$	SYM
ajiss-2593	151	32	19,ooo	19,ooo	NUM
ajiss-2593	151	33	(	(	PUNCT
ajiss-2593	151	34	$	$	SYM
ajiss-2593	151	35	147,500-$128,500	147,500-$128,500	NUM
ajiss-2593	151	36	)	)	PUNCT
ajiss-2593	151	37	is	be	AUX
ajiss-2593	151	38	due	due	ADJ
ajiss-2593	151	39	to	to	ADP
ajiss-2593	151	40	two	two	NUM
ajiss-2593	151	41	reasons	reason	NOUN
ajiss-2593	151	42	:	:	PUNCT
ajiss-2593	152	1	1	1	X
ajiss-2593	152	2	.	.	X
ajiss-2593	152	3	the	the	DET
ajiss-2593	152	4	net	net	ADJ
ajiss-2593	152	5	working	work	VERB
ajiss-2593	152	6	capital	capital	NOUN
ajiss-2593	152	7	includes	include	VERB
ajiss-2593	152	8	cash	cash	NOUN
ajiss-2593	152	9	of	of	ADP
ajiss-2593	152	10	$	$	SYM
ajiss-2593	152	11	5,000	5,000	NUM
ajiss-2593	152	12	obtained	obtain	VERB
ajiss-2593	152	13	through	through	ADP
ajiss-2593	152	14	long	long	ADJ
ajiss-2593	152	15	-	-	PUNCT
ajiss-2593	152	16	term	term	NOUN
ajiss-2593	152	17	debt	debt	NOUN
ajiss-2593	152	18	to	to	PART
ajiss-2593	152	19	finance	finance	VERB
ajiss-2593	152	20	the	the	DET
ajiss-2593	152	21	company	company	NOUN
ajiss-2593	152	22	’s	’s	PART
ajiss-2593	152	23	operation	operation	NOUN
ajiss-2593	152	24	.	.	PUNCT
ajiss-2593	153	1	this	this	PRON
ajiss-2593	153	2	is	be	AUX
ajiss-2593	153	3	not	not	PART
ajiss-2593	153	4	an	an	DET
ajiss-2593	153	5	element	element	NOUN
ajiss-2593	153	6	of	of	ADP
ajiss-2593	153	7	growing	grow	VERB
ajiss-2593	153	8	capital	capital	NOUN
ajiss-2593	153	9	.	.	PUNCT
ajiss-2593	154	1	a	a	DET
ajiss-2593	154	2	short	short	ADJ
ajiss-2593	154	3	-	-	PUNCT
ajiss-2593	154	4	term	term	NOUN
ajiss-2593	154	5	debt	debt	NOUN
ajiss-2593	154	6	of	of	ADP
ajiss-2593	154	7	$	$	SYM
ajiss-2593	154	8	24,000	24,000	NUM
ajiss-2593	154	9	was	be	AUX
ajiss-2593	154	10	deducted	deduct	VERB
ajiss-2593	154	11	from	from	ADP
ajiss-2593	154	12	current	current	ADJ
ajiss-2593	154	13	assets	asset	NOUN
ajiss-2593	154	14	in	in	ADP
ajiss-2593	154	15	computing	compute	VERB
ajiss-2593	154	16	net	net	ADJ
ajiss-2593	154	17	working	work	VERB
ajiss-2593	154	18	capital	capital	NOUN
ajiss-2593	154	19	even	even	ADV
ajiss-2593	154	20	though	though	SCONJ
ajiss-2593	154	21	it	it	PRON
ajiss-2593	154	22	was	be	AUX
ajiss-2593	154	23	used	use	VERB
ajiss-2593	154	24	to	to	PART
ajiss-2593	154	25	finance	finance	VERB
ajiss-2593	154	26	long	long	ADJ
ajiss-2593	154	27	-	-	PUNCT
ajiss-2593	154	28	term	term	NOUN
ajiss-2593	154	29	assets	asset	NOUN
ajiss-2593	154	30	.	.	PUNCT
ajiss-2593	155	1	this	this	PRON
ajiss-2593	155	2	is	be	AUX
ajiss-2593	155	3	not	not	PART
ajiss-2593	155	4	a	a	DET
ajiss-2593	155	5	use	use	NOUN
ajiss-2593	155	6	of	of	ADP
ajiss-2593	155	7	growing	grow	VERB
ajiss-2593	155	8	capital	capital	NOUN
ajiss-2593	155	9	.	.	PUNCT
ajiss-2593	156	1	2	2	X
ajiss-2593	156	2	.	.	PUNCT
ajiss-2593	157	1	to	to	PART
ajiss-2593	157	2	avoid	avoid	VERB
ajiss-2593	157	3	these	these	DET
ajiss-2593	157	4	differences	difference	NOUN
ajiss-2593	157	5	,	,	PUNCT
ajiss-2593	157	6	we	we	PRON
ajiss-2593	157	7	should	should	AUX
ajiss-2593	157	8	be	be	AUX
ajiss-2593	157	9	careful	careful	ADJ
ajiss-2593	157	10	when	when	SCONJ
ajiss-2593	157	11	using	use	VERB
ajiss-2593	157	12	the	the	DET
ajiss-2593	157	13	net	net	ADJ
ajiss-2593	157	14	work	work	NOUN
ajiss-2593	157	15	ing	ing	ADJ
ajiss-2593	157	16	capital	capital	NOUN
ajiss-2593	157	17	approach	approach	NOUN
ajiss-2593	157	18	to	to	PART
ajiss-2593	157	19	determine	determine	VERB
ajiss-2593	157	20	the	the	DET
ajiss-2593	157	21	growing	grow	VERB
ajiss-2593	157	22	capital	capital	NOUN
ajiss-2593	157	23	.	.	PUNCT
ajiss-2593	158	1	adjustments	adjustment	NOUN
ajiss-2593	158	2	made	make	VERB
ajiss-2593	158	3	to	to	PART
ajiss-2593	158	4	account	account	VERB
ajiss-2593	158	5	for	for	ADP
ajiss-2593	158	6	the	the	DET
ajiss-2593	158	7	rmngling	rmngling	NOUN
ajiss-2593	158	8	of	of	ADP
ajiss-2593	158	9	the	the	DET
ajiss-2593	158	10	fund	fund	NOUN
ajiss-2593	158	11	’s	’s	PART
ajiss-2593	158	12	sources	source	NOUN
ajiss-2593	158	13	and	and	CCONJ
ajiss-2593	158	14	applications	application	NOUN
ajiss-2593	158	15	are	be	AUX
ajiss-2593	158	16	necessary	necessary	ADJ
ajiss-2593	158	17	.	.	PUNCT
ajiss-2593	159	1	to	to	PART
ajiss-2593	159	2	be	be	AUX
ajiss-2593	159	3	specific	specific	ADJ
ajiss-2593	159	4	,	,	PUNCT
ajiss-2593	159	5	in	in	ADP
ajiss-2593	159	6	order	order	NOUN
ajiss-2593	159	7	to	to	PART
ajiss-2593	159	8	determine	determine	VERB
ajiss-2593	159	9	the	the	DET
ajiss-2593	159	10	growing	grow	VERB
ajiss-2593	159	11	capital	capital	NOUN
ajiss-2593	159	12	,	,	PUNCT
ajiss-2593	159	13	add	add	VERB
ajiss-2593	159	14	to	to	ADP
ajiss-2593	159	15	the	the	DET
ajiss-2593	159	16	end	end	NOUN
ajiss-2593	159	17	-	-	PUNCT
ajiss-2593	159	18	of	of	ADP
ajiss-2593	159	19	the	the	DET
ajiss-2593	159	20	-	-	PUNCT
ajiss-2593	159	21	year	year	NOUN
ajiss-2593	159	22	net	net	ADJ
ajiss-2593	159	23	working	working	NOUN
ajiss-2593	159	24	capital	capital	NOUN
ajiss-2593	159	25	short	short	ADJ
ajiss-2593	159	26	-	-	PUNCT
ajiss-2593	159	27	term	term	NOUN
ajiss-2593	159	28	debts	debt	NOUN
ajiss-2593	159	29	used	use	VERB
ajiss-2593	159	30	to	to	ADP
ajiss-2593	159	31	a	a	DET
ajiss-2593	159	32	)	)	PUNCT
ajiss-2593	159	33	finance	finance	NOUN
ajiss-2593	159	34	fixed	fix	VERB
ajiss-2593	159	35	assets	asset	NOUN
ajiss-2593	159	36	,	,	PUNCT
ajiss-2593	159	37	b	b	X
ajiss-2593	159	38	)	)	PUNCT
ajiss-2593	159	39	pay	pay	VERB
ajiss-2593	159	40	off	off	ADP
ajiss-2593	159	41	long	long	ADJ
ajiss-2593	159	42	-	-	PUNCT
ajiss-2593	159	43	term	term	NOUN
ajiss-2593	159	44	debt	debt	NOUN
ajiss-2593	159	45	,	,	PUNCT
ajiss-2593	159	46	or	or	CCONJ
ajiss-2593	159	47	c	c	X
ajiss-2593	159	48	)	)	PUNCT
ajiss-2593	159	49	reduce	reduce	VERB
ajiss-2593	159	50	capital	capital	NOUN
ajiss-2593	159	51	stock	stock	NOUN
ajiss-2593	159	52	,	,	PUNCT
ajiss-2593	159	53	and	and	CCONJ
ajiss-2593	159	54	then	then	ADV
ajiss-2593	159	55	subtract	subtract	VERB
ajiss-2593	159	56	long	long	ADJ
ajiss-2593	159	57	term	term	NOUN
ajiss-2593	159	58	debts	debt	NOUN
ajiss-2593	159	59	used	use	VERB
ajiss-2593	159	60	to	to	PART
ajiss-2593	159	61	finance	finance	VERB
ajiss-2593	159	62	short	short	ADJ
ajiss-2593	159	63	-	-	PUNCT
ajiss-2593	159	64	term	term	NOUN
ajiss-2593	159	65	assets	asset	NOUN
ajiss-2593	159	66	.	.	PUNCT
ajiss-2593	160	1	el	el	PROPN
ajiss-2593	160	2	-	-	PUNCT
ajiss-2593	160	3	badawi	badawi	PROPN
ajiss-2593	160	4	and	and	CCONJ
ajiss-2593	160	5	al	al	PROPN
ajiss-2593	160	6	-	-	PUNCT
ajiss-2593	160	7	sultan	sultan	PROPN
ajiss-2593	160	8	:	:	PUNCT
ajiss-2593	160	9	net	net	ADJ
ajiss-2593	160	10	working	work	VERB
ajiss-2593	160	11	capital	capital	NOUN
ajiss-2593	160	12	81	81	NUM
ajiss-2593	160	13	c	c	NOUN
ajiss-2593	160	14	-application	-application	NOUN
ajiss-2593	160	15	of	of	ADP
ajiss-2593	160	16	the	the	DET
ajiss-2593	160	17	equity	equity	NOUN
ajiss-2593	160	18	approach	approach	NOUN
ajiss-2593	160	19	(	(	PUNCT
ajiss-2593	160	20	saudi	saudi	ADJ
ajiss-2593	160	21	system	system	NOUN
ajiss-2593	160	22	):	):	PUNCT
ajiss-2593	160	23	the	the	DET
ajiss-2593	160	24	computation	computation	NOUN
ajiss-2593	160	25	of	of	ADP
ajiss-2593	160	26	the	the	DET
ajiss-2593	160	27	zakatable	zakatable	ADJ
ajiss-2593	160	28	amount	amount	NOUN
ajiss-2593	160	29	according	accord	VERB
ajiss-2593	160	30	to	to	ADP
ajiss-2593	160	31	the	the	DET
ajiss-2593	160	32	saudi	saudi	ADJ
ajiss-2593	160	33	system	system	NOUN
ajiss-2593	160	34	is	be	AUX
ajiss-2593	160	35	shown	show	VERB
ajiss-2593	160	36	in	in	ADP
ajiss-2593	160	37	exhibit	exhibit	NOUN
ajiss-2593	160	38	111	111	NUM
ajiss-2593	160	39	,	,	PUNCT
ajiss-2593	160	40	using	use	VERB
ajiss-2593	160	41	data	datum	NOUN
ajiss-2593	160	42	from	from	ADP
ajiss-2593	160	43	the	the	DET
ajiss-2593	160	44	financial	financial	ADJ
ajiss-2593	160	45	statements	statement	NOUN
ajiss-2593	160	46	presented	present	VERB
ajiss-2593	160	47	earlier	early	ADV
ajiss-2593	160	48	.	.	PUNCT
ajiss-2593	161	1	exhibit	exhibit	VERB
ajiss-2593	161	2	iii	iii	NUM
ajiss-2593	161	3	zakatable	zakatable	ADJ
ajiss-2593	161	4	amount	amount	NOUN
ajiss-2593	161	5	according	accord	VERB
ajiss-2593	161	6	to	to	ADP
ajiss-2593	161	7	the	the	DET
ajiss-2593	161	8	uudi	uudi	PROPN
ajiss-2593	161	9	sysi?em	sysi?em	PUNCT
ajiss-2593	161	10	paid	pay	VERB
ajiss-2593	161	11	-	-	PUNCT
ajiss-2593	161	12	in	in	ADP
ajiss-2593	161	13	capital	capital	NOUN
ajiss-2593	161	14	at	at	ADP
ajiss-2593	161	15	1	1	NUM
ajiss-2593	161	16	/	/	SYM
ajiss-2593	161	17	1/	1/	NUM
ajiss-2593	161	18	1990	1990	NUM
ajiss-2593	161	19	reserves	reserve	NOUN
ajiss-2593	161	20	(	(	PUNCT
ajiss-2593	161	21	appropriated	appropriate	VERB
ajiss-2593	161	22	retained	retain	VERB
ajiss-2593	161	23	earnings	earning	NOUN
ajiss-2593	161	24	)	)	PUNCT
ajiss-2593	161	25	retained	retain	VERB
ajiss-2593	161	26	earnings	earning	NOUN
ajiss-2593	161	27	(	(	PUNCT
ajiss-2593	161	28	12/3	12/3	NUM
ajiss-2593	161	29	1	1	NUM
ajiss-2593	161	30	/	/	SYM
ajiss-2593	161	31	1990	1990	NUM
ajiss-2593	161	32	)	)	PUNCT
ajiss-2593	161	33	net	net	ADJ
ajiss-2593	161	34	income	income	NOUN
ajiss-2593	161	35	(	(	PUNCT
ajiss-2593	161	36	current	current	ADJ
ajiss-2593	161	37	year	year	NOUN
ajiss-2593	161	38	)	)	PUNCT
ajiss-2593	161	39	income	income	NOUN
ajiss-2593	161	40	to	to	PART
ajiss-2593	161	41	be	be	AUX
ajiss-2593	161	42	distributed	distribute	VERB
ajiss-2593	161	43	(	(	PUNCT
ajiss-2593	161	44	deposited	deposit	VERB
ajiss-2593	161	45	in	in	ADP
ajiss-2593	161	46	a	a	DET
ajiss-2593	161	47	special	special	ADJ
ajiss-2593	161	48	account	account	NOUN
ajiss-2593	161	49	and	and	CCONJ
ajiss-2593	161	50	included	include	VERB
ajiss-2593	161	51	in	in	ADP
ajiss-2593	161	52	current	current	ADJ
ajiss-2593	161	53	liabilities	liability	NOUN
ajiss-2593	161	54	)	)	PUNCT
ajiss-2593	161	55	$	$	SYM
ajiss-2593	161	56	100,000	100,000	NUM
ajiss-2593	161	57	72,000	72,000	NUM
ajiss-2593	161	58	3	3	NUM
ajiss-2593	161	59	,	,	PUNCT
ajiss-2593	161	60	000	000	NUM
ajiss-2593	161	61	80,000	80,000	NUM
ajiss-2593	161	62	0	0	NUM
ajiss-2593	161	63	less	less	ADJ
ajiss-2593	161	64	:	:	PUNCT
ajiss-2593	161	65	zakatable	zakatable	ADJ
ajiss-2593	161	66	trade	trade	NOUN
ajiss-2593	161	67	assets	asset	NOUN
ajiss-2593	161	68	for	for	ADP
ajiss-2593	161	69	1990	1990	NUM
ajiss-2593	161	70	(	(	PUNCT
ajiss-2593	161	71	saudi	saudi	ADJ
ajiss-2593	161	72	system	system	NOUN
ajiss-2593	161	73	)	)	PUNCT
ajiss-2593	161	74	net	net	ADJ
ajiss-2593	161	75	long	long	ADJ
ajiss-2593	161	76	-	-	PUNCT
ajiss-2593	161	77	term	term	NOUN
ajiss-2593	161	78	debt	debt	NOUN
ajiss-2593	161	79	-	-	PUNCT
ajiss-2593	161	80	free	free	ADJ
ajiss-2593	161	81	assets	asset	NOUN
ajiss-2593	161	82	(	(	PUNCT
ajiss-2593	161	83	12/31/1990	12/31/1990	NUM
ajiss-2593	161	84	)	)	PUNCT
ajiss-2593	161	85	$	$	SYM
ajiss-2593	161	86	255,000	255,000	NUM
ajiss-2593	161	87	(	(	PUNCT
ajiss-2593	161	88	175,000	175,000	NUM
ajiss-2593	161	89	)	)	PUNCT
ajiss-2593	161	90	$	$	SYM
ajiss-2593	161	91	80,000	80,000	NUM
ajiss-2593	161	92	note	note	NOUN
ajiss-2593	161	93	that	that	SCONJ
ajiss-2593	161	94	in	in	ADP
ajiss-2593	161	95	exhibit	exhibit	NOUN
ajiss-2593	161	96	i11	i11	NOUN
ajiss-2593	161	97	the	the	DET
ajiss-2593	161	98	net	net	ADJ
ajiss-2593	161	99	long	long	ADJ
ajiss-2593	161	100	-	-	PUNCT
ajiss-2593	161	101	term	term	NOUN
ajiss-2593	161	102	debt	debt	NOUN
ajiss-2593	161	103	-	-	PUNCT
ajiss-2593	161	104	free	free	ADJ
ajiss-2593	161	105	assets	asset	NOUN
ajiss-2593	161	106	on	on	ADP
ajiss-2593	161	107	12/31/1990	12/31/1990	NUM
ajiss-2593	161	108	(	(	PUNCT
ajiss-2593	161	109	$	$	SYM
ajiss-2593	161	110	175,000	175,000	NUM
ajiss-2593	161	111	)	)	PUNCT
ajiss-2593	161	112	are	be	AUX
ajiss-2593	161	113	limited	limit	VERB
ajiss-2593	161	114	to	to	ADP
ajiss-2593	161	115	the	the	DET
ajiss-2593	161	116	sum	sum	NOUN
ajiss-2593	161	117	of	of	ADP
ajiss-2593	161	118	paid	pay	VERB
ajiss-2593	161	119	-	-	PUNCT
ajiss-2593	161	120	in	in	ADP
ajiss-2593	161	121	capital	capital	NOUN
ajiss-2593	161	122	,	,	PUNCT
ajiss-2593	161	123	reserves	reserve	NOUN
ajiss-2593	161	124	,	,	PUNCT
ajiss-2593	161	125	and	and	CCONJ
ajiss-2593	161	126	retained	retain	VERB
ajiss-2593	161	127	earnings	earning	NOUN
ajiss-2593	161	128	(	(	PUNCT
ajiss-2593	161	129	$	$	SYM
ajiss-2593	161	130	177,500	177,500	NUM
ajiss-2593	161	131	)	)	PUNCT
ajiss-2593	161	132	as	as	SCONJ
ajiss-2593	161	133	shown	show	VERB
ajiss-2593	161	134	in	in	ADP
ajiss-2593	161	135	exhibit	exhibit	NOUN
ajiss-2593	161	136	iv	iv	NUM
ajiss-2593	161	137	.	.	PUNCT
ajiss-2593	162	1	note	note	NOUN
ajiss-2593	162	2	also	also	ADV
ajiss-2593	162	3	in	in	ADP
ajiss-2593	162	4	exhibit	exhibit	NOUN
ajiss-2593	162	5	i11	i11	NOUN
ajiss-2593	162	6	that	that	SCONJ
ajiss-2593	162	7	the	the	DET
ajiss-2593	162	8	zakatable	zakatable	ADJ
ajiss-2593	162	9	amount	amount	NOUN
ajiss-2593	162	10	on	on	ADP
ajiss-2593	162	11	trade	trade	NOUN
ajiss-2593	162	12	assets	asset	NOUN
ajiss-2593	162	13	for	for	ADP
ajiss-2593	162	14	the	the	DET
ajiss-2593	162	15	year	year	NOUN
ajiss-2593	162	16	1990	1990	NUM
ajiss-2593	162	17	equals	equal	VERB
ajiss-2593	162	18	the	the	DET
ajiss-2593	162	19	net	net	ADJ
ajiss-2593	162	20	income	income	NOUN
ajiss-2593	162	21	for	for	ADP
ajiss-2593	162	22	the	the	DET
ajiss-2593	162	23	year	year	NOUN
ajiss-2593	162	24	.	.	PUNCT
ajiss-2593	163	1	this	this	PRON
ajiss-2593	163	2	is	be	AUX
ajiss-2593	163	3	not	not	PART
ajiss-2593	163	4	a	a	DET
ajiss-2593	163	5	coincidence	coincidence	NOUN
ajiss-2593	163	6	,	,	PUNCT
ajiss-2593	163	7	for	for	SCONJ
ajiss-2593	163	8	the	the	DET
ajiss-2593	163	9	saudi	saudi	ADJ
ajiss-2593	163	10	system	system	NOUN
ajiss-2593	163	11	requires	require	VERB
ajiss-2593	163	12	the	the	DET
ajiss-2593	163	13	zakatable	zakatable	ADJ
ajiss-2593	163	14	amount	amount	NOUN
ajiss-2593	163	15	to	to	PART
ajiss-2593	163	16	be	be	AUX
ajiss-2593	163	17	at	at	ADP
ajiss-2593	163	18	least	least	ADJ
ajiss-2593	163	19	equal	equal	ADJ
ajiss-2593	163	20	to	to	ADP
ajiss-2593	163	21	the	the	DET
ajiss-2593	163	22	realized	realize	VERB
ajiss-2593	163	23	growth	growth	NOUN
ajiss-2593	163	24	during	during	ADP
ajiss-2593	163	25	the	the	DET
ajiss-2593	163	26	year	year	NOUN
ajiss-2593	163	27	.	.	PUNCT
ajiss-2593	164	1	this	this	PRON
ajiss-2593	164	2	is	be	AUX
ajiss-2593	164	3	accomplished	accomplish	VERB
ajiss-2593	164	4	by	by	ADP
ajiss-2593	164	5	applying	apply	VERB
ajiss-2593	164	6	the	the	DET
ajiss-2593	164	7	condition	condition	NOUN
ajiss-2593	164	8	of	of	ADP
ajiss-2593	164	9	limiting	limit	VERB
ajiss-2593	164	10	the	the	DET
ajiss-2593	164	11	net	net	ADJ
ajiss-2593	164	12	long	long	ADJ
ajiss-2593	164	13	-	-	PUNCT
ajiss-2593	164	14	term	term	NOUN
ajiss-2593	164	15	debt	debt	NOUN
ajiss-2593	164	16	-	-	PUNCT
ajiss-2593	164	17	free	free	ADJ
ajiss-2593	164	18	assets	asset	NOUN
ajiss-2593	164	19	to	to	ADP
ajiss-2593	164	20	the	the	DET
ajiss-2593	164	21	sum	sum	NOUN
ajiss-2593	164	22	of	of	ADP
ajiss-2593	164	23	paid	pay	VERB
ajiss-2593	164	24	-	-	PUNCT
ajiss-2593	164	25	in	in	ADP
ajiss-2593	164	26	capital	capital	NOUN
ajiss-2593	164	27	at	at	ADP
ajiss-2593	164	28	the	the	DET
ajiss-2593	164	29	beginning	beginning	NOUN
ajiss-2593	164	30	of	of	ADP
ajiss-2593	164	31	the	the	DET
ajiss-2593	164	32	year	year	NOUN
ajiss-2593	164	33	(	(	PUNCT
ajiss-2593	164	34	$	$	SYM
ajiss-2593	164	35	175,000	175,000	NUM
ajiss-2593	164	36	)	)	PUNCT
ajiss-2593	164	37	.	.	PUNCT
ajiss-2593	165	1	without	without	ADP
ajiss-2593	165	2	this	this	DET
ajiss-2593	165	3	condition	condition	NOUN
ajiss-2593	165	4	,	,	PUNCT
ajiss-2593	165	5	the	the	DET
ajiss-2593	165	6	zakatable	zakatable	ADJ
ajiss-2593	165	7	amount	amount	NOUN
ajiss-2593	165	8	would	would	AUX
ajiss-2593	165	9	have	have	AUX
ajiss-2593	165	10	been	be	AUX
ajiss-2593	165	11	$	$	SYM
ajiss-2593	165	12	17,500	17,500	NUM
ajiss-2593	165	13	(	(	PUNCT
ajiss-2593	165	14	$	$	SYM
ajiss-2593	165	15	80,000	80,000	NUM
ajiss-2593	165	16	net	net	ADJ
ajiss-2593	165	17	income	income	NOUN
ajiss-2593	165	18	less	less	ADJ
ajiss-2593	165	19	$	$	SYM
ajiss-2593	165	20	2,500	2,500	NUM
ajiss-2593	165	21	used	use	VERB
ajiss-2593	165	22	to	to	PART
ajiss-2593	165	23	finance	finance	VERB
ajiss-2593	165	24	the	the	DET
ajiss-2593	165	25	purchase	purchase	NOUN
ajiss-2593	165	26	of	of	ADP
ajiss-2593	165	27	long	long	ADJ
ajiss-2593	165	28	-	-	PUNCT
ajiss-2593	165	29	term	term	NOUN
ajiss-2593	165	30	assets	asset	NOUN
ajiss-2593	165	31	during	during	ADP
ajiss-2593	165	32	the	the	DET
ajiss-2593	165	33	year	year	NOUN
ajiss-2593	165	34	)	)	PUNCT
ajiss-2593	165	35	.	.	PUNCT
ajiss-2593	166	1	this	this	PRON
ajiss-2593	166	2	is	be	AUX
ajiss-2593	166	3	less	less	ADJ
ajiss-2593	166	4	than	than	ADP
ajiss-2593	166	5	the	the	DET
ajiss-2593	166	6	realized	realize	VERB
ajiss-2593	166	7	growth	growth	NOUN
ajiss-2593	166	8	,	,	PUNCT
ajiss-2593	166	9	a	a	DET
ajiss-2593	166	10	result	result	NOUN
ajiss-2593	166	11	which	which	PRON
ajiss-2593	166	12	is	be	AUX
ajiss-2593	166	13	not	not	PART
ajiss-2593	166	14	consistent	consistent	ADJ
ajiss-2593	166	15	with	with	ADP
ajiss-2593	166	16	the	the	DET
ajiss-2593	166	17	theological	theological	ADJ
ajiss-2593	166	18	concept	concept	NOUN
ajiss-2593	166	19	.	.	PUNCT
ajiss-2593	167	1	exhibit	exhibit	VERB
ajiss-2593	167	2	iv	iv	NUM
ajiss-2593	167	3	net	net	ADJ
ajiss-2593	167	4	long	long	ADJ
ajiss-2593	167	5	-	-	PUNCT
ajiss-2593	167	6	term	term	NOUN
ajiss-2593	167	7	assets	asset	NOUN
ajiss-2593	167	8	on	on	ADP
ajiss-2593	167	9	12/31/1990	12/31/1990	NUM
ajiss-2593	167	10	(	(	PUNCT
ajiss-2593	167	11	saudi	saudi	ADJ
ajiss-2593	167	12	system	system	NOUN
ajiss-2593	167	13	)	)	PUNCT
ajiss-2593	167	14	long	long	ADJ
ajiss-2593	167	15	-	-	PUNCT
ajiss-2593	167	16	term	term	NOUN
ajiss-2593	167	17	assets	asset	NOUN
ajiss-2593	167	18	1	1	NUM
ajiss-2593	167	19	/	/	SYM
ajiss-2593	167	20	1	1	NUM
ajiss-2593	167	21	/	/	SYM
ajiss-2593	167	22	1990	1990	NUM
ajiss-2593	167	23	$	$	SYM
ajiss-2593	167	24	200,000	200,000	NUM
ajiss-2593	167	25	purchase	purchase	NOUN
ajiss-2593	167	26	of	of	ADP
ajiss-2593	167	27	land	land	NOUN
ajiss-2593	167	28	for	for	ADP
ajiss-2593	167	29	bonds	bond	NOUN
ajiss-2593	167	30	$	$	SYM
ajiss-2593	167	31	100,ooo	100,ooo	NUM
ajiss-2593	167	32	82	82	NUM
ajiss-2593	167	33	the	the	DET
ajiss-2593	167	34	american	american	PROPN
ajiss-2593	167	35	journal	journal	PROPN
ajiss-2593	167	36	of	of	ADP
ajiss-2593	167	37	islamic	islamic	ADJ
ajiss-2593	167	38	social	social	ADJ
ajiss-2593	167	39	sciences	science	NOUN
ajiss-2593	167	40	9	9	NUM
ajiss-2593	167	41	:	:	PUNCT
ajiss-2593	167	42	l	l	NOUN
ajiss-2593	167	43	purchase	purchase	NOUN
ajiss-2593	167	44	of	of	ADP
ajiss-2593	167	45	equipment	equipment	NOUN
ajiss-2593	167	46	for	for	ADP
ajiss-2593	167	47	cash	cash	NOUN
ajiss-2593	167	48	purchase	purchase	NOUN
ajiss-2593	167	49	of	of	ADP
ajiss-2593	167	50	equipment	equipment	NOUN
ajiss-2593	167	51	for	for	ADP
ajiss-2593	167	52	short	short	ADJ
ajiss-2593	167	53	-	-	PUNCT
ajiss-2593	167	54	term	term	NOUN
ajiss-2593	167	55	cost	cost	NOUN
ajiss-2593	167	56	of	of	ADP
ajiss-2593	167	57	land	land	NOUN
ajiss-2593	167	58	sold	sell	VERB
ajiss-2593	167	59	for	for	ADP
ajiss-2593	167	60	cash	cash	NOUN
ajiss-2593	167	61	annual	annual	ADJ
ajiss-2593	167	62	depreciation	depreciation	NOUN
ajiss-2593	167	63	liabilities	liability	NOUN
ajiss-2593	167	64	165,000	165,000	NUM
ajiss-2593	167	65	24,000	24,000	NUM
ajiss-2593	167	66	(	(	PUNCT
ajiss-2593	167	67	10,000	10,000	NUM
ajiss-2593	167	68	)	)	PUNCT
ajiss-2593	167	69	(	(	PUNCT
ajiss-2593	167	70	27,500	27,500	NUM
ajiss-2593	167	71	)	)	PUNCT
ajiss-2593	167	72	25	25	NUM
ajiss-2593	167	73	1,500	1,500	NUM
ajiss-2593	167	74	$	$	SYM
ajiss-2593	167	75	451,500	451,500	NUM
ajiss-2593	167	76	less	less	ADJ
ajiss-2593	167	77	debts	debt	NOUN
ajiss-2593	167	78	on	on	ADP
ajiss-2593	167	79	fixed	fix	VERB
ajiss-2593	167	80	assets	asset	NOUN
ajiss-2593	167	81	:	:	PUNCT
ajiss-2593	167	82	long	long	ADJ
ajiss-2593	167	83	-	-	PUNCT
ajiss-2593	167	84	term	term	NOUN
ajiss-2593	167	85	liabilities	liability	NOUN
ajiss-2593	167	86	1	1	NUM
ajiss-2593	167	87	/	/	SYM
ajiss-2593	167	88	1	1	NUM
ajiss-2593	167	89	/	/	SYM
ajiss-2593	167	90	1990	1990	NUM
ajiss-2593	167	91	$	$	SYM
ajiss-2593	167	92	190,000	190,000	NUM
ajiss-2593	167	93	bonds	bond	NOUN
ajiss-2593	167	94	payable	payable	VERB
ajiss-2593	167	95	100,000	100,000	NUM
ajiss-2593	167	96	short	short	ADJ
ajiss-2593	167	97	-	-	PUNCT
ajiss-2593	167	98	term	term	NOUN
ajiss-2593	167	99	liabilities	liability	NOUN
ajiss-2593	168	1	w)oo	w)oo	VERB
ajiss-2593	168	2	long	long	ADJ
ajiss-2593	168	3	-	-	PUNCT
ajiss-2593	168	4	term	term	NOUN
ajiss-2593	168	5	liabilities	liability	NOUN
ajiss-2593	168	6	paid	pay	VERB
ajiss-2593	168	7	during	during	ADP
ajiss-2593	168	8	1990	1990	NUM
ajiss-2593	168	9	w9000	w9000	NOUN
ajiss-2593	168	10	)	)	PUNCT
ajiss-2593	168	11	(	(	PUNCT
ajiss-2593	168	12	274,000	274,000	NUM
ajiss-2593	168	13	)	)	PUNCT
ajiss-2593	168	14	net	net	ADJ
ajiss-2593	168	15	long	long	ADJ
ajiss-2593	168	16	-	-	PUNCT
ajiss-2593	168	17	term	term	NOUN
ajiss-2593	168	18	assets	asset	NOUN
ajiss-2593	168	19	on	on	ADP
ajiss-2593	168	20	12/31/1990	12/31/1990	NUM
ajiss-2593	168	21	$	$	SYM
ajiss-2593	168	22	177,500	177,500	NUM
ajiss-2593	168	23	fmm	fmm	X
ajiss-2593	168	24	the	the	DET
ajiss-2593	168	25	above	above	ADJ
ajiss-2593	168	26	,	,	PUNCT
ajiss-2593	168	27	this	this	DET
ajiss-2593	168	28	company	company	NOUN
ajiss-2593	168	29	used	use	VERB
ajiss-2593	168	30	all	all	PRON
ajiss-2593	168	31	of	of	ADP
ajiss-2593	168	32	its	its	PRON
ajiss-2593	168	33	beginning	begin	VERB
ajiss-2593	168	34	-	-	PUNCT
ajiss-2593	168	35	of	of	ADP
ajiss-2593	168	36	-	-	PUNCT
ajiss-2593	168	37	the	the	DET
ajiss-2593	168	38	-	-	PUNCT
ajiss-2593	168	39	year	year	NOUN
ajiss-2593	168	40	gmwing	gmwing	NOUN
ajiss-2593	168	41	capital	capital	NOUN
ajiss-2593	168	42	(	(	PUNCT
ajiss-2593	168	43	subject	subject	ADJ
ajiss-2593	168	44	to	to	ADP
ajiss-2593	168	45	growing	grow	VERB
ajiss-2593	168	46	)	)	PUNCT
ajiss-2593	168	47	,	,	PUNCT
ajiss-2593	168	48	in	in	ADP
ajiss-2593	168	49	addition	addition	NOUN
ajiss-2593	168	50	to	to	ADP
ajiss-2593	168	51	other	other	ADJ
ajiss-2593	168	52	sources	source	NOUN
ajiss-2593	168	53	,	,	PUNCT
ajiss-2593	168	54	to	to	PART
ajiss-2593	168	55	finance	finance	VERB
ajiss-2593	168	56	the	the	DET
ajiss-2593	168	57	pur	pur	NOUN
ajiss-2593	168	58	chase	chase	NOUN
ajiss-2593	168	59	of	of	ADP
ajiss-2593	168	60	fixed	fix	VERB
ajiss-2593	168	61	assets	asset	NOUN
ajiss-2593	168	62	and	and	CCONJ
ajiss-2593	168	63	to	to	PART
ajiss-2593	168	64	pay	pay	VERB
ajiss-2593	168	65	off	off	ADP
ajiss-2593	168	66	part	part	NOUN
ajiss-2593	168	67	of	of	ADP
ajiss-2593	168	68	its	its	PRON
ajiss-2593	168	69	long	long	ADJ
ajiss-2593	168	70	-	-	PUNCT
ajiss-2593	168	71	term	term	NOUN
ajiss-2593	168	72	liabilities	liability	NOUN
ajiss-2593	168	73	.	.	PUNCT
ajiss-2593	169	1	the	the	DET
ajiss-2593	169	2	grow	grow	VERB
ajiss-2593	169	3	ing	ing	ADJ
ajiss-2593	169	4	capital	capital	NOUN
ajiss-2593	169	5	at	at	ADP
ajiss-2593	169	6	the	the	DET
ajiss-2593	169	7	end	end	NOUN
ajiss-2593	169	8	of	of	ADP
ajiss-2593	169	9	the	the	DET
ajiss-2593	169	10	year	year	NOUN
ajiss-2593	169	11	therefore	therefore	ADV
ajiss-2593	169	12	includes	include	VERB
ajiss-2593	169	13	part	part	NOUN
ajiss-2593	169	14	of	of	ADP
ajiss-2593	169	15	the	the	DET
ajiss-2593	169	16	net	net	ADJ
ajiss-2593	169	17	income	income	NOUN
ajiss-2593	169	18	and	and	CCONJ
ajiss-2593	169	19	increases	increase	NOUN
ajiss-2593	169	20	in	in	ADP
ajiss-2593	169	21	the	the	DET
ajiss-2593	169	22	owner	owner	NOUN
ajiss-2593	169	23	’s	’s	PART
ajiss-2593	169	24	equity	equity	NOUN
ajiss-2593	169	25	during	during	ADP
ajiss-2593	169	26	the	the	DET
ajiss-2593	169	27	year	year	NOUN
ajiss-2593	169	28	that	that	PRON
ajiss-2593	169	29	did	do	AUX
ajiss-2593	169	30	not	not	PART
ajiss-2593	169	31	meet	meet	VERB
ajiss-2593	169	32	the	the	DET
ajiss-2593	169	33	passage	passage	NOUN
ajiss-2593	169	34	-	-	PUNCT
ajiss-2593	169	35	of	of	ADP
ajiss-2593	169	36	-	-	PUNCT
ajiss-2593	169	37	one	one	NUM
ajiss-2593	169	38	-	-	PUNCT
ajiss-2593	169	39	year	year	NOUN
ajiss-2593	169	40	condition	condition	NOUN
ajiss-2593	169	41	and	and	CCONJ
ajiss-2593	169	42	,	,	PUNCT
ajiss-2593	169	43	accordingly	accordingly	ADV
ajiss-2593	169	44	,	,	PUNCT
ajiss-2593	169	45	not	not	PART
ajiss-2593	169	46	all	all	PRON
ajiss-2593	169	47	of	of	ADP
ajiss-2593	169	48	the	the	DET
ajiss-2593	169	49	wealth	wealth	NOUN
ajiss-2593	169	50	is	be	AUX
ajiss-2593	169	51	sub	sub	ADJ
ajiss-2593	169	52	ject	ject	PROPN
ajiss-2593	169	53	to	to	ADP
ajiss-2593	169	54	zakah	zakah	PROPN
ajiss-2593	169	55	.	.	PUNCT
ajiss-2593	170	1	this	this	PRON
ajiss-2593	170	2	is	be	AUX
ajiss-2593	170	3	shown	show	VERB
ajiss-2593	170	4	in	in	ADP
ajiss-2593	170	5	exhibit	exhibit	NOUN
ajiss-2593	170	6	v.	v.	ADP
ajiss-2593	170	7	exhibit	exhibit	NOUN
ajiss-2593	170	8	v	v	ADP
ajiss-2593	170	9	trade	trade	NOUN
ajiss-2593	170	10	assets	asset	NOUN
ajiss-2593	170	11	subject	subject	ADJ
ajiss-2593	170	12	to	to	ADP
ajiss-2593	170	13	growing	grow	VERB
ajiss-2593	170	14	free	free	ADJ
ajiss-2593	170	15	1/1/1990	1/1/1990	NUM
ajiss-2593	170	16	$	$	SYM
ajiss-2593	170	17	200,000	200,000	NUM
ajiss-2593	170	18	cash	cash	NOUN
ajiss-2593	170	19	from	from	ADP
ajiss-2593	170	20	sale	sale	NOUN
ajiss-2593	170	21	of	of	ADP
ajiss-2593	170	22	land	land	NOUN
ajiss-2593	170	23	30,000	30,000	NUM
ajiss-2593	170	24	capital	capital	NOUN
ajiss-2593	170	25	subject	subject	ADJ
ajiss-2593	170	26	to	to	ADP
ajiss-2593	170	27	growing	grow	VERB
ajiss-2593	170	28	and	and	CCONJ
ajiss-2593	170	29	debt	debt	NOUN
ajiss-2593	170	30	growing	grow	VERB
ajiss-2593	170	31	capital	capital	NOUN
ajiss-2593	170	32	$	$	SYM
ajiss-2593	170	33	230,000	230,000	NUM
ajiss-2593	170	34	less	less	ADJ
ajiss-2593	170	35	applications	application	NOUN
ajiss-2593	170	36	purchase	purchase	NOUN
ajiss-2593	170	37	of	of	ADP
ajiss-2593	170	38	fixed	fix	VERB
ajiss-2593	170	39	assets	asset	NOUN
ajiss-2593	170	40	for	for	ADP
ajiss-2593	170	41	cash	cash	NOUN
ajiss-2593	170	42	$	$	SYM
ajiss-2593	170	43	165,000	165,000	NUM
ajiss-2593	170	44	payment	payment	NOUN
ajiss-2593	170	45	of	of	ADP
ajiss-2593	170	46	long	long	ADJ
ajiss-2593	170	47	-	-	PUNCT
ajiss-2593	170	48	term	term	NOUN
ajiss-2593	170	49	debts	debt	NOUN
ajiss-2593	170	50	4wx@	4wx@	NOUN
ajiss-2593	170	51	payment	payment	NOUN
ajiss-2593	170	52	of	of	ADP
ajiss-2593	170	53	cash	cash	NOUN
ajiss-2593	170	54	dividend	dividend	NOUN
ajiss-2593	170	55	35	35	NUM
ajiss-2593	170	56	,	,	PUNCT
ajiss-2593	170	57	000	000	NUM
ajiss-2593	170	58	(	(	PUNCT
ajiss-2593	170	59	240,000	240,000	NUM
ajiss-2593	170	60	)	)	PUNCT
ajiss-2593	170	61	capital	capital	NOUN
ajiss-2593	170	62	$	$	SYM
ajiss-2593	170	63	(	(	PUNCT
ajiss-2593	170	64	10,000	10,000	NUM
ajiss-2593	170	65	)	)	PUNCT
ajiss-2593	170	66	excess	excess	NOUN
ajiss-2593	170	67	of	of	ADP
ajiss-2593	170	68	applications	application	NOUN
ajiss-2593	170	69	over	over	ADP
ajiss-2593	170	70	growing	grow	VERB
ajiss-2593	170	71	exhibit	exhibit	NOUN
ajiss-2593	170	72	v	v	NOUN
ajiss-2593	170	73	shows	show	VERB
ajiss-2593	170	74	that	that	SCONJ
ajiss-2593	170	75	the	the	DET
ajiss-2593	170	76	purchase	purchase	NOUN
ajiss-2593	170	77	of	of	ADP
ajiss-2593	170	78	fixed	fix	VERB
ajiss-2593	170	79	assets	asset	NOUN
ajiss-2593	170	80	(	(	PUNCT
ajiss-2593	170	81	retentive	retentive	ADJ
ajiss-2593	170	82	assets	asset	NOUN
ajiss-2593	170	83	)	)	PUNCT
ajiss-2593	170	84	and	and	CCONJ
ajiss-2593	170	85	the	the	DET
ajiss-2593	170	86	payment	payment	NOUN
ajiss-2593	170	87	of	of	ADP
ajiss-2593	170	88	long	long	ADJ
ajiss-2593	170	89	-	-	PUNCT
ajiss-2593	170	90	term	term	NOUN
ajiss-2593	170	91	debts	debt	NOUN
ajiss-2593	170	92	exhausted	exhaust	VERB
ajiss-2593	170	93	all	all	PRON
ajiss-2593	170	94	of	of	ADP
ajiss-2593	170	95	the	the	DET
ajiss-2593	170	96	capital	capital	NOUN
ajiss-2593	170	97	subject	subject	NOUN
ajiss-2593	170	98	to	to	PART
ajiss-2593	170	99	grow	grow	VERB
ajiss-2593	170	100	ing	ing	ADJ
ajiss-2593	170	101	at	at	ADP
ajiss-2593	170	102	the	the	DET
ajiss-2593	170	103	beginning	beginning	NOUN
ajiss-2593	170	104	of	of	ADP
ajiss-2593	170	105	the	the	DET
ajiss-2593	170	106	year	year	NOUN
ajiss-2593	170	107	as	as	ADV
ajiss-2593	170	108	well	well	ADV
ajiss-2593	170	109	as	as	ADP
ajiss-2593	170	110	the	the	DET
ajiss-2593	170	111	cash	cash	NOUN
ajiss-2593	170	112	increase	increase	NOUN
ajiss-2593	170	113	due	due	ADP
ajiss-2593	170	114	to	to	ADP
ajiss-2593	170	115	the	the	DET
ajiss-2593	170	116	sale	sale	NOUN
ajiss-2593	170	117	of	of	ADP
ajiss-2593	170	118	fixed	fix	VERB
ajiss-2593	170	119	assets	asset	NOUN
ajiss-2593	170	120	(	(	PUNCT
ajiss-2593	170	121	land	land	NOUN
ajiss-2593	170	122	)	)	PUNCT
ajiss-2593	170	123	.	.	PUNCT
ajiss-2593	171	1	since	since	SCONJ
ajiss-2593	171	2	there	there	PRON
ajiss-2593	171	3	are	be	VERB
ajiss-2593	171	4	no	no	DET
ajiss-2593	171	5	other	other	ADJ
ajiss-2593	171	6	sources	source	NOUN
ajiss-2593	171	7	of	of	ADP
ajiss-2593	171	8	funds	fund	NOUN
ajiss-2593	171	9	,	,	PUNCT
ajiss-2593	171	10	it	it	PRON
ajiss-2593	171	11	is	be	AUX
ajiss-2593	171	12	assumed	assume	VERB
ajiss-2593	171	13	that	that	SCONJ
ajiss-2593	171	14	the	the	DET
ajiss-2593	171	15	deficit	deficit	NOUN
ajiss-2593	171	16	resulted	result	VERB
ajiss-2593	171	17	from	from	ADP
ajiss-2593	171	18	an	an	DET
ajiss-2593	171	19	excess	excess	NOUN
ajiss-2593	171	20	of	of	ADP
ajiss-2593	171	21	application	application	NOUN
ajiss-2593	171	22	over	over	ADP
ajiss-2593	171	23	the	the	DET
ajiss-2593	171	24	sources	source	NOUN
ajiss-2593	171	25	of	of	ADP
ajiss-2593	171	26	el	el	PROPN
ajiss-2593	171	27	-	-	PUNCT
ajiss-2593	171	28	badawi	badawi	PROPN
ajiss-2593	171	29	and	and	CCONJ
ajiss-2593	171	30	al	al	PROPN
ajiss-2593	171	31	-	-	PUNCT
ajiss-2593	171	32	sultan	sultan	PROPN
ajiss-2593	171	33	:	:	PUNCT
ajiss-2593	171	34	net	net	ADJ
ajiss-2593	171	35	working	work	VERB
ajiss-2593	171	36	capital	capital	NOUN
ajiss-2593	171	37	83	83	NUM
ajiss-2593	171	38	growing	grow	VERB
ajiss-2593	171	39	capital	capital	NOUN
ajiss-2593	171	40	and	and	CCONJ
ajiss-2593	171	41	was	be	AUX
ajiss-2593	171	42	subsequently	subsequently	ADV
ajiss-2593	171	43	financed	finance	VERB
ajiss-2593	171	44	(	(	PUNCT
ajiss-2593	171	45	cavered	cavered	ADJ
ajiss-2593	171	46	)	)	PUNCT
ajiss-2593	171	47	by	by	ADP
ajiss-2593	171	48	the	the	DET
ajiss-2593	171	49	income	income	NOUN
ajiss-2593	171	50	(	(	PUNCT
ajiss-2593	171	51	growth	growth	NOUN
ajiss-2593	171	52	)	)	PUNCT
ajiss-2593	171	53	during	during	ADP
ajiss-2593	171	54	the	the	DET
ajiss-2593	171	55	year	year	NOUN
ajiss-2593	171	56	.	.	PUNCT
ajiss-2593	172	1	this	this	PRON
ajiss-2593	172	2	is	be	AUX
ajiss-2593	172	3	shown	show	VERB
ajiss-2593	172	4	in	in	ADP
ajiss-2593	172	5	exhibit	exhibit	PROPN
ajiss-2593	172	6	vi	vi	PROPN
ajiss-2593	172	7	.	.	PROPN
ajiss-2593	172	8	exhibit	exhibit	PROPN
ajiss-2593	172	9	vi	vi	PROPN
ajiss-2593	172	10	net	net	ADJ
ajiss-2593	172	11	income	income	NOUN
ajiss-2593	172	12	(	(	PUNCT
ajiss-2593	172	13	growth	growth	NOUN
ajiss-2593	172	14	)	)	PUNCT
ajiss-2593	172	15	$	$	SYM
ajiss-2593	172	16	87,500	87,500	NUM
ajiss-2593	172	17	less	less	ADV
ajiss-2593	172	18	excess	excess	NOUN
ajiss-2593	172	19	of	of	ADP
ajiss-2593	172	20	applications	application	NOUN
ajiss-2593	172	21	over	over	ADP
ajiss-2593	172	22	available	available	ADJ
ajiss-2593	172	23	trade	trade	NOUN
ajiss-2593	172	24	assets	asset	NOUN
ajiss-2593	172	25	(	(	PUNCT
ajiss-2593	172	26	10,000	10,000	NUM
ajiss-2593	172	27	)	)	PUNCT
ajiss-2593	172	28	net	net	ADJ
ajiss-2593	172	29	growth	growth	NOUN
ajiss-2593	172	30	at	at	ADP
ajiss-2593	172	31	end	end	NOUN
ajiss-2593	172	32	of	of	ADP
ajiss-2593	172	33	year	year	NOUN
ajiss-2593	172	34	$	$	SYM
ajiss-2593	172	35	77,500	77,500	NUM
ajiss-2593	172	36	plus	plus	CCONJ
ajiss-2593	172	37	increase	increase	NOUN
ajiss-2593	172	38	in	in	ADP
ajiss-2593	172	39	owner	owner	NOUN
ajiss-2593	172	40	’s	’s	PART
ajiss-2593	172	41	equity	equity	NOUN
ajiss-2593	172	42	70,000	70,000	NUM
ajiss-2593	172	43	growing	grow	VERB
ajiss-2593	172	44	capital	capital	NOUN
ajiss-2593	172	45	at	at	ADP
ajiss-2593	172	46	12/31/1990	12/31/1990	NUM
ajiss-2593	172	47	$	$	SYM
ajiss-2593	172	48	147,500	147,500	NUM
ajiss-2593	172	49	according	accord	VERB
ajiss-2593	172	50	to	to	ADP
ajiss-2593	172	51	the	the	DET
ajiss-2593	172	52	saudi	saudi	ADJ
ajiss-2593	172	53	system	system	NOUN
ajiss-2593	172	54	,	,	PUNCT
ajiss-2593	172	55	the	the	DET
ajiss-2593	172	56	zakatable	zakatable	ADJ
ajiss-2593	172	57	amount	amount	NOUN
ajiss-2593	172	58	was	be	AUX
ajiss-2593	172	59	determined	determine	VERB
ajiss-2593	172	60	to	to	PART
ajiss-2593	172	61	be	be	AUX
ajiss-2593	172	62	$	$	SYM
ajiss-2593	172	63	80,000	80,000	NUM
ajiss-2593	172	64	,	,	PUNCT
ajiss-2593	172	65	which	which	PRON
ajiss-2593	172	66	represents	represent	VERB
ajiss-2593	172	67	the	the	DET
ajiss-2593	172	68	year	year	NOUN
ajiss-2593	172	69	’s	’s	PART
ajiss-2593	172	70	net	net	ADJ
ajiss-2593	172	71	income	income	NOUN
ajiss-2593	172	72	.	.	PUNCT
ajiss-2593	173	1	but	but	CCONJ
ajiss-2593	173	2	in	in	ADP
ajiss-2593	173	3	the	the	DET
ajiss-2593	173	4	earlier	early	ADJ
ajiss-2593	173	5	see	see	NOUN
ajiss-2593	173	6	tion	tion	NOUN
ajiss-2593	173	7	,	,	PUNCT
ajiss-2593	173	8	the	the	DET
ajiss-2593	173	9	growing	grow	VERB
ajiss-2593	173	10	capital	capital	NOUN
ajiss-2593	173	11	was	be	AUX
ajiss-2593	173	12	determined	determine	VERB
ajiss-2593	173	13	to	to	PART
ajiss-2593	173	14	be	be	AUX
ajiss-2593	173	15	$	$	SYM
ajiss-2593	173	16	147,500	147,500	NUM
ajiss-2593	173	17	.	.	PUNCT
ajiss-2593	174	1	the	the	DET
ajiss-2593	174	2	difference	difference	NOUN
ajiss-2593	174	3	(	(	PUNCT
ajiss-2593	174	4	$	$	SYM
ajiss-2593	174	5	67,500	67,500	NUM
ajiss-2593	174	6	)	)	PUNCT
ajiss-2593	174	7	represents	represent	VERB
ajiss-2593	174	8	the	the	DET
ajiss-2593	174	9	net	net	ADJ
ajiss-2593	174	10	increase	increase	NOUN
ajiss-2593	174	11	in	in	ADP
ajiss-2593	174	12	the	the	DET
ajiss-2593	174	13	paid	pay	VERB
ajiss-2593	174	14	-	-	PUNCT
ajiss-2593	174	15	in	in	ADP
ajiss-2593	174	16	capital	capital	NOUN
ajiss-2593	174	17	during	during	ADP
ajiss-2593	174	18	the	the	DET
ajiss-2593	174	19	year	year	NOUN
ajiss-2593	174	20	(	(	PUNCT
ajiss-2593	174	21	$	$	SYM
ajiss-2593	174	22	70,000	70,000	NUM
ajiss-2593	174	23	)	)	PUNCT
ajiss-2593	174	24	less	less	ADV
ajiss-2593	174	25	long	long	ADJ
ajiss-2593	174	26	-	-	PUNCT
ajiss-2593	174	27	term	term	NOUN
ajiss-2593	174	28	debt	debt	NOUN
ajiss-2593	174	29	to	to	PART
ajiss-2593	174	30	finance	finance	VERB
ajiss-2593	174	31	the	the	DET
ajiss-2593	174	32	purchase	purchase	NOUN
ajiss-2593	174	33	of	of	ADP
ajiss-2593	174	34	long	long	ADJ
ajiss-2593	174	35	-	-	PUNCT
ajiss-2593	174	36	term	term	NOUN
ajiss-2593	174	37	assets	asset	NOUN
ajiss-2593	174	38	(	(	PUNCT
ajiss-2593	174	39	$	$	SYM
ajiss-2593	174	40	2,500	2,500	NUM
ajiss-2593	174	41	)	)	PUNCT
ajiss-2593	174	42	,	,	PUNCT
ajiss-2593	174	43	as	as	SCONJ
ajiss-2593	174	44	shown	show	VERB
ajiss-2593	174	45	in	in	ADP
ajiss-2593	174	46	exhibit	exhibit	NOUN
ajiss-2593	174	47	vii	vii	PROPN
ajiss-2593	174	48	.	.	PROPN
ajiss-2593	175	1	exhibit	exhibit	PROPN
ajiss-2593	175	2	mi	mi	PROPN
ajiss-2593	175	3	growing	grow	VERB
ajiss-2593	175	4	capital	capital	NOUN
ajiss-2593	175	5	at	at	ADP
ajiss-2593	175	6	12/31/1990	12/31/1990	NUM
ajiss-2593	175	7	less	less	ADJ
ajiss-2593	175	8	net	net	ADJ
ajiss-2593	175	9	increase	increase	NOUN
ajiss-2593	175	10	in	in	ADP
ajiss-2593	175	11	capital	capital	NOUN
ajiss-2593	175	12	stock	stock	NOUN
ajiss-2593	175	13	:	:	PUNCT
ajiss-2593	175	14	issuance	issuance	NOUN
ajiss-2593	175	15	of	of	ADP
ajiss-2593	175	16	capital	capital	NOUN
ajiss-2593	175	17	stocks	stock	NOUN
ajiss-2593	175	18	-financing	-finance	VERB
ajiss-2593	175	19	of	of	ADP
ajiss-2593	175	20	fixed	fix	VERB
ajiss-2593	175	21	assets	asset	NOUN
ajiss-2593	175	22	zakatable	zakatable	ADJ
ajiss-2593	175	23	amount	amount	NOUN
ajiss-2593	175	24	according	accord	VERB
ajiss-2593	175	25	to	to	ADP
ajiss-2593	175	26	saudi	saudi	PROPN
ajiss-2593	175	27	or	or	CCONJ
ajiss-2593	175	28	paying	pay	VERB
ajiss-2593	175	29	off	off	ADP
ajiss-2593	175	30	debts	debt	NOUN
ajiss-2593	175	31	system	system	NOUN
ajiss-2593	175	32	$	$	SYM
ajiss-2593	175	33	147,500	147,500	NUM
ajiss-2593	175	34	$	$	SYM
ajiss-2593	175	35	70,000	70,000	NUM
ajiss-2593	175	36	$	$	SYM
ajiss-2593	175	37	80,000	80,000	NUM
ajiss-2593	175	38	as	as	SCONJ
ajiss-2593	175	39	mentioned	mention	VERB
ajiss-2593	175	40	earlier	early	ADV
ajiss-2593	175	41	,	,	PUNCT
ajiss-2593	175	42	the	the	DET
ajiss-2593	175	43	increase	increase	NOUN
ajiss-2593	175	44	in	in	ADP
ajiss-2593	175	45	cash	cash	NOUN
ajiss-2593	175	46	that	that	PRON
ajiss-2593	175	47	resulted	result	VERB
ajiss-2593	175	48	from	from	ADP
ajiss-2593	175	49	additional	additional	ADJ
ajiss-2593	175	50	paid	pay	VERB
ajiss-2593	175	51	-	-	PUNCT
ajiss-2593	175	52	in	in	ADP
ajiss-2593	175	53	capital	capital	NOUN
ajiss-2593	175	54	during	during	ADP
ajiss-2593	175	55	the	the	DET
ajiss-2593	175	56	year	year	NOUN
ajiss-2593	175	57	is	be	AUX
ajiss-2593	175	58	removed	remove	VERB
ajiss-2593	175	59	(	(	PUNCT
ajiss-2593	175	60	subtracted	subtract	VERB
ajiss-2593	175	61	from	from	ADP
ajiss-2593	175	62	growing	grow	VERB
ajiss-2593	175	63	capital	capital	NOUN
ajiss-2593	175	64	at	at	ADP
ajiss-2593	175	65	the	the	DET
ajiss-2593	175	66	end	end	NOUN
ajiss-2593	175	67	of	of	ADP
ajiss-2593	175	68	the	the	DET
ajiss-2593	175	69	year	year	NOUN
ajiss-2593	175	70	)	)	PUNCT
ajiss-2593	175	71	since	since	SCONJ
ajiss-2593	175	72	it	it	PRON
ajiss-2593	175	73	does	do	AUX
ajiss-2593	175	74	not	not	PART
ajiss-2593	175	75	meet	meet	VERB
ajiss-2593	175	76	the	the	DET
ajiss-2593	175	77	passage	passage	NOUN
ajiss-2593	175	78	-	-	PUNCT
ajiss-2593	175	79	of	of	ADP
ajiss-2593	175	80	-	-	PUNCT
ajiss-2593	175	81	one	one	NUM
ajiss-2593	175	82	-	-	PUNCT
ajiss-2593	175	83	year	year	NOUN
ajiss-2593	175	84	condi	condi	NOUN
ajiss-2593	175	85	tion	tion	NOUN
ajiss-2593	175	86	.	.	PUNCT
ajiss-2593	176	1	however	however	ADV
ajiss-2593	176	2	,	,	PUNCT
ajiss-2593	176	3	the	the	DET
ajiss-2593	176	4	increase	increase	NOUN
ajiss-2593	176	5	in	in	ADP
ajiss-2593	176	6	cash	cash	NOUN
ajiss-2593	176	7	that	that	PRON
ajiss-2593	176	8	resulted	result	VERB
ajiss-2593	176	9	from	from	ADP
ajiss-2593	176	10	the	the	DET
ajiss-2593	176	11	sale	sale	NOUN
ajiss-2593	176	12	of	of	ADP
ajiss-2593	176	13	noncurrent	noncurrent	ADJ
ajiss-2593	176	14	assets	asset	NOUN
ajiss-2593	176	15	during	during	ADP
ajiss-2593	176	16	the	the	DET
ajiss-2593	176	17	year	year	NOUN
ajiss-2593	176	18	is	be	AUX
ajiss-2593	176	19	not	not	PART
ajiss-2593	176	20	removed	remove	VERB
ajiss-2593	176	21	(	(	PUNCT
ajiss-2593	176	22	added	add	VERB
ajiss-2593	176	23	to	to	ADP
ajiss-2593	176	24	growing	grow	VERB
ajiss-2593	176	25	capital	capital	NOUN
ajiss-2593	176	26	at	at	ADP
ajiss-2593	176	27	the	the	DET
ajiss-2593	176	28	begin	begin	NOUN
ajiss-2593	176	29	ning	ning	NOUN
ajiss-2593	176	30	of	of	ADP
ajiss-2593	176	31	the	the	DET
ajiss-2593	176	32	year	year	NOUN
ajiss-2593	176	33	)	)	PUNCT
ajiss-2593	176	34	since	since	SCONJ
ajiss-2593	176	35	it	it	PRON
ajiss-2593	176	36	is	be	AUX
ajiss-2593	176	37	considered	consider	VERB
ajiss-2593	176	38	to	to	PART
ajiss-2593	176	39	have	have	AUX
ajiss-2593	176	40	passed	pass	VERB
ajiss-2593	176	41	the	the	DET
ajiss-2593	176	42	one	one	NUM
ajiss-2593	176	43	-	-	PUNCT
ajiss-2593	176	44	year	year	NOUN
ajiss-2593	176	45	condition	condition	NOUN
ajiss-2593	176	46	.	.	PUNCT
ajiss-2593	177	1	also	also	ADV
ajiss-2593	177	2	,	,	PUNCT
ajiss-2593	177	3	the	the	DET
ajiss-2593	177	4	cash	cash	NOUN
ajiss-2593	177	5	used	use	VERB
ajiss-2593	177	6	to	to	PART
ajiss-2593	177	7	purchase	purchase	VERB
ajiss-2593	177	8	or	or	CCONJ
ajiss-2593	177	9	finance	finance	VERB
ajiss-2593	177	10	fmed	fme	VERB
ajiss-2593	177	11	assets	asset	NOUN
ajiss-2593	177	12	and	and	CCONJ
ajiss-2593	177	13	to	to	PART
ajiss-2593	177	14	pay	pay	VERB
ajiss-2593	177	15	off	off	ADP
ajiss-2593	177	16	liabilities	liability	NOUN
ajiss-2593	177	17	is	be	AUX
ajiss-2593	177	18	deducted	deduct	VERB
ajiss-2593	177	19	from	from	ADP
ajiss-2593	177	20	the	the	DET
ajiss-2593	177	21	growing	grow	VERB
ajiss-2593	177	22	capital	capital	NOUN
ajiss-2593	177	23	.	.	PUNCT
ajiss-2593	178	1	in	in	ADP
ajiss-2593	178	2	other	other	ADJ
ajiss-2593	178	3	words	word	NOUN
ajiss-2593	178	4	,	,	PUNCT
ajiss-2593	178	5	the	the	DET
ajiss-2593	178	6	zakatable	zakatable	ADJ
ajiss-2593	178	7	amount	amount	NOUN
ajiss-2593	178	8	equals	equal	VERB
ajiss-2593	178	9	the	the	DET
ajiss-2593	178	10	growing	grow	VERB
ajiss-2593	178	11	capital	capital	NOUN
ajiss-2593	178	12	at	at	ADP
ajiss-2593	178	13	the	the	DET
ajiss-2593	178	14	end	end	NOUN
ajiss-2593	178	15	of	of	ADP
ajiss-2593	178	16	the	the	DET
ajiss-2593	178	17	year	year	NOUN
ajiss-2593	178	18	less	less	ADV
ajiss-2593	178	19	the	the	DET
ajiss-2593	178	20	net	net	ADJ
ajiss-2593	178	21	increase	increase	NOUN
ajiss-2593	178	22	of	of	ADP
ajiss-2593	178	23	paid	pay	VERB
ajiss-2593	178	24	-	-	PUNCT
ajiss-2593	178	25	in	in	ADP
ajiss-2593	178	26	capital	capital	NOUN
ajiss-2593	178	27	accumulated	accumulate	VERB
ajiss-2593	178	28	during	during	ADP
ajiss-2593	178	29	the	the	DET
ajiss-2593	178	30	year	year	NOUN
ajiss-2593	178	31	.	.	PUNCT
ajiss-2593	179	1	84	84	NUM
ajiss-2593	180	1	the	the	DET
ajiss-2593	180	2	american	american	PROPN
ajiss-2593	180	3	journal	journal	PROPN
ajiss-2593	180	4	of	of	ADP
ajiss-2593	180	5	islamic	islamic	ADJ
ajiss-2593	180	6	social	social	ADJ
ajiss-2593	180	7	sciences	science	NOUN
ajiss-2593	180	8	9	9	NUM
ajiss-2593	180	9	:	:	PUNCT
ajiss-2593	180	10	l	l	NOUN
ajiss-2593	180	11	summary	summary	NOUN
ajiss-2593	180	12	in	in	ADP
ajiss-2593	180	13	this	this	DET
ajiss-2593	180	14	paper	paper	NOUN
ajiss-2593	180	15	,	,	PUNCT
ajiss-2593	180	16	we	we	PRON
ajiss-2593	180	17	introduced	introduce	VERB
ajiss-2593	180	18	three	three	NUM
ajiss-2593	180	19	concepts	concept	NOUN
ajiss-2593	180	20	which	which	PRON
ajiss-2593	180	21	are	be	AUX
ajiss-2593	180	22	important	important	ADJ
ajiss-2593	180	23	for	for	ADP
ajiss-2593	180	24	deter	deter	NOUN
ajiss-2593	180	25	mining	mine	VERB
ajiss-2593	180	26	the	the	DET
ajiss-2593	180	27	zakah	zakah	PROPN
ajiss-2593	180	28	on	on	ADP
ajiss-2593	180	29	trade	trade	NOUN
ajiss-2593	180	30	assets	asset	NOUN
ajiss-2593	180	31	and	and	CCONJ
ajiss-2593	180	32	their	their	PRON
ajiss-2593	180	33	applications	application	NOUN
ajiss-2593	180	34	:	:	PUNCT
ajiss-2593	180	35	1	1	X
ajiss-2593	180	36	.	.	X
ajiss-2593	180	37	net	net	ADJ
ajiss-2593	180	38	working	work	VERB
ajiss-2593	180	39	capital	capital	NOUN
ajiss-2593	180	40	2	2	NUM
ajiss-2593	180	41	.	.	PUNCT
ajiss-2593	181	1	growing	grow	VERB
ajiss-2593	181	2	capital	capital	NOUN
ajiss-2593	181	3	3	3	NUM
ajiss-2593	181	4	.	.	PUNCT
ajiss-2593	181	5	zakatable	zakatable	ADJ
ajiss-2593	181	6	amount	amount	NOUN
ajiss-2593	181	7	the	the	DET
ajiss-2593	181	8	difference	difference	NOUN
ajiss-2593	181	9	between	between	ADP
ajiss-2593	181	10	the	the	DET
ajiss-2593	181	11	first	first	ADJ
ajiss-2593	181	12	two	two	NUM
ajiss-2593	181	13	concepts	concept	NOUN
ajiss-2593	181	14	results	result	VERB
ajiss-2593	181	15	from	from	ADP
ajiss-2593	181	16	the	the	DET
ajiss-2593	181	17	increased	increase	VERB
ajiss-2593	181	18	number	number	NOUN
ajiss-2593	181	19	of	of	ADP
ajiss-2593	181	20	transactions	transaction	NOUN
ajiss-2593	181	21	and	and	CCONJ
ajiss-2593	181	22	their	their	PRON
ajiss-2593	181	23	complexity	complexity	NOUN
ajiss-2593	181	24	as	as	ADV
ajiss-2593	181	25	well	well	ADV
ajiss-2593	181	26	as	as	ADP
ajiss-2593	181	27	from	from	ADP
ajiss-2593	181	28	the	the	DET
ajiss-2593	181	29	mingling	mingling	NOUN
ajiss-2593	181	30	of	of	ADP
ajiss-2593	181	31	the	the	DET
ajiss-2593	181	32	sources	source	NOUN
ajiss-2593	181	33	and	and	CCONJ
ajiss-2593	181	34	applications	application	NOUN
ajiss-2593	181	35	of	of	ADP
ajiss-2593	181	36	wealth	wealth	NOUN
ajiss-2593	181	37	.	.	PUNCT
ajiss-2593	182	1	the	the	DET
ajiss-2593	182	2	difference	difference	NOUN
ajiss-2593	182	3	between	between	ADP
ajiss-2593	182	4	the	the	DET
ajiss-2593	182	5	second	second	ADJ
ajiss-2593	182	6	and	and	CCONJ
ajiss-2593	182	7	third	third	ADJ
ajiss-2593	182	8	concepts	concept	NOUN
ajiss-2593	182	9	is	be	AUX
ajiss-2593	182	10	due	due	ADJ
ajiss-2593	182	11	to	to	ADP
ajiss-2593	182	12	the	the	DET
ajiss-2593	182	13	timing	timing	NOUN
ajiss-2593	182	14	of	of	ADP
ajiss-2593	182	15	the	the	DET
ajiss-2593	182	16	sources	source	NOUN
ajiss-2593	182	17	and	and	CCONJ
ajiss-2593	182	18	applications	application	NOUN
ajiss-2593	182	19	of	of	ADP
ajiss-2593	182	20	wealth	wealth	NOUN
ajiss-2593	182	21	during	during	ADP
ajiss-2593	182	22	the	the	DET
ajiss-2593	182	23	company	company	NOUN
ajiss-2593	182	24	’s	’s	PART
ajiss-2593	182	25	life	life	NOUN
ajiss-2593	182	26	.	.	PUNCT
ajiss-2593	183	1	these	these	DET
ajiss-2593	183	2	differences	difference	NOUN
ajiss-2593	183	3	can	can	AUX
ajiss-2593	183	4	be	be	AUX
ajiss-2593	183	5	traced	trace	VERB
ajiss-2593	183	6	to	to	ADP
ajiss-2593	183	7	variant	variant	ADJ
ajiss-2593	183	8	theological	theological	ADJ
ajiss-2593	183	9	interpretations	interpretation	NOUN
ajiss-2593	183	10	,	,	PUNCT
ajiss-2593	183	11	such	such	ADJ
ajiss-2593	183	12	as	as	ADP
ajiss-2593	183	13	what	what	PRON
ajiss-2593	183	14	are	be	AUX
ajiss-2593	183	15	the	the	DET
ajiss-2593	183	16	conditions	condition	NOUN
ajiss-2593	183	17	for	for	ADP
ajiss-2593	183	18	the	the	DET
ajiss-2593	183	19	zakatable	zakatable	ADJ
ajiss-2593	183	20	amount	amount	NOUN
ajiss-2593	183	21	to	to	PART
ajiss-2593	183	22	be	be	AUX
ajiss-2593	183	23	debt	debt	NOUN
ajiss-2593	183	24	-	-	PUNCT
ajiss-2593	183	25	free	free	ADJ
ajiss-2593	183	26	and	and	CCONJ
ajiss-2593	183	27	the	the	DET
ajiss-2593	183	28	meaning	meaning	NOUN
ajiss-2593	183	29	of	of	ADP
ajiss-2593	183	30	the	the	DET
ajiss-2593	183	31	passage	passage	NOUN
ajiss-2593	183	32	of	of	ADP
ajiss-2593	183	33	one	one	NUM
ajiss-2593	183	34	year	year	NOUN
ajiss-2593	183	35	.	.	PUNCT
ajiss-2593	184	1	the	the	DET
ajiss-2593	184	2	following	follow	VERB
ajiss-2593	184	3	summarizes	summarize	VERB
ajiss-2593	184	4	the	the	DET
ajiss-2593	184	5	major	major	ADJ
ajiss-2593	184	6	steps	step	NOUN
ajiss-2593	184	7	in	in	ADP
ajiss-2593	184	8	determining	determine	VERB
ajiss-2593	184	9	the	the	DET
ajiss-2593	184	10	zakatable	zakatable	ADJ
ajiss-2593	184	11	amount	amount	NOUN
ajiss-2593	184	12	using	use	VERB
ajiss-2593	184	13	the	the	DET
ajiss-2593	184	14	above	above	ADJ
ajiss-2593	184	15	concepts	concept	NOUN
ajiss-2593	184	16	.	.	PUNCT
ajiss-2593	185	1	net	net	ADJ
ajiss-2593	185	2	working	working	NOUN
ajiss-2593	185	3	capital	capital	NOUN
ajiss-2593	185	4	+	+	CCONJ
ajiss-2593	185	5	short	short	ADJ
ajiss-2593	185	6	-	-	PUNCT
ajiss-2593	185	7	term	term	NOUN
ajiss-2593	185	8	debt	debt	NOUN
ajiss-2593	185	9	used	use	VERB
ajiss-2593	185	10	to	to	PART
ajiss-2593	185	11	finance	finance	VERB
ajiss-2593	185	12	fixed	fix	VERB
ajiss-2593	185	13	assets	asset	NOUN
ajiss-2593	185	14	andor	andor	NOUN
ajiss-2593	185	15	reduction	reduction	NOUN
ajiss-2593	185	16	of	of	ADP
ajiss-2593	185	17	capital	capital	NOUN
ajiss-2593	185	18	stock	stock	NOUN
ajiss-2593	185	19	long	long	ADJ
ajiss-2593	185	20	-	-	PUNCT
ajiss-2593	185	21	term	term	NOUN
ajiss-2593	185	22	debt	debt	NOUN
ajiss-2593	185	23	used	use	VERB
ajiss-2593	185	24	to	to	PART
ajiss-2593	185	25	finance	finance	VERB
ajiss-2593	185	26	trade	trade	NOUN
ajiss-2593	185	27	assets	asset	NOUN
ajiss-2593	185	28	(	(	PUNCT
ajiss-2593	185	29	current	current	ADJ
ajiss-2593	185	30	assets	asset	NOUN
ajiss-2593	185	31	)	)	PUNCT
ajiss-2593	186	1	=	=	PUNCT
ajiss-2593	186	2	growing	grow	VERB
ajiss-2593	186	3	capital	capital	NOUN
ajiss-2593	186	4	net	net	ADJ
ajiss-2593	186	5	increase	increase	NOUN
ajiss-2593	186	6	in	in	ADP
ajiss-2593	186	7	capital	capital	NOUN
ajiss-2593	186	8	stock	stock	NOUN
ajiss-2593	186	9	during	during	ADP
ajiss-2593	186	10	the	the	DET
ajiss-2593	186	11	year	year	NOUN
ajiss-2593	186	12	=	=	SYM
ajiss-2593	186	13	zakatable	zakatable	ADJ
ajiss-2593	186	14	amount	amount	NOUN
ajiss-2593	186	15	in	in	ADP
ajiss-2593	186	16	order	order	NOUN
ajiss-2593	186	17	to	to	PART
ajiss-2593	186	18	facilitate	facilitate	VERB
ajiss-2593	186	19	the	the	DET
ajiss-2593	186	20	above	above	ADJ
ajiss-2593	186	21	computation	computation	NOUN
ajiss-2593	186	22	,	,	PUNCT
ajiss-2593	186	23	we	we	PRON
ajiss-2593	186	24	recommend	recommend	VERB
ajiss-2593	186	25	that	that	SCONJ
ajiss-2593	186	26	the	the	DET
ajiss-2593	186	27	one	one	NOUN
ajiss-2593	186	28	paying	pay	VERB
ajiss-2593	186	29	zakah	zakah	NOUN
ajiss-2593	186	30	keep	keep	VERB
ajiss-2593	186	31	records	record	NOUN
ajiss-2593	186	32	to	to	PART
ajiss-2593	186	33	distinguish	distinguish	VERB
ajiss-2593	186	34	among	among	ADP
ajiss-2593	186	35	the	the	DET
ajiss-2593	186	36	following	following	NOUN
ajiss-2593	186	37	:	:	PUNCT
ajiss-2593	187	1	1	1	NUM
ajiss-2593	187	2	.	.	SYM
ajiss-2593	187	3	2	2	NUM
ajiss-2593	187	4	.	.	SYM
ajiss-2593	187	5	3	3	NUM
ajiss-2593	187	6	.	.	PUNCT
ajiss-2593	188	1	sources	source	NOUN
ajiss-2593	188	2	of	of	ADP
ajiss-2593	188	3	wealth	wealth	NOUN
ajiss-2593	188	4	from	from	ADP
ajiss-2593	188	5	owner	owner	NOUN
ajiss-2593	188	6	’s	’s	PART
ajiss-2593	188	7	equity	equity	NOUN
ajiss-2593	188	8	from	from	ADP
ajiss-2593	188	9	long	long	ADJ
ajiss-2593	188	10	-	-	PUNCT
ajiss-2593	188	11	term	term	NOUN
ajiss-2593	188	12	debts	debt	NOUN
ajiss-2593	188	13	from	from	ADP
ajiss-2593	188	14	short	short	ADJ
ajiss-2593	188	15	-	-	PUNCT
ajiss-2593	188	16	term	term	NOUN
ajiss-2593	188	17	debts	debt	NOUN
ajiss-2593	188	18	application	application	NOUN
ajiss-2593	188	19	of	of	ADP
ajiss-2593	188	20	each	each	DET
ajiss-2593	188	21	type	type	NOUN
ajiss-2593	188	22	of	of	ADP
ajiss-2593	188	23	wealth	wealth	NOUN
ajiss-2593	188	24	to	to	PART
ajiss-2593	188	25	finance	finance	VERB
ajiss-2593	188	26	operations	operation	NOUN
ajiss-2593	188	27	(	(	PUNCT
ajiss-2593	188	28	trade	trade	NOUN
ajiss-2593	188	29	assets	asset	NOUN
ajiss-2593	188	30	)	)	PUNCT
ajiss-2593	188	31	and	and	CCONJ
ajiss-2593	188	32	to	to	PART
ajiss-2593	188	33	purchase	purchase	VERB
ajiss-2593	188	34	fixed	fix	VERB
ajiss-2593	188	35	assets	asset	NOUN
ajiss-2593	188	36	.	.	PUNCT
ajiss-2593	189	1	the	the	DET
ajiss-2593	189	2	term	term	NOUN
ajiss-2593	189	3	relationships	relationship	NOUN
ajiss-2593	189	4	between	between	ADP
ajiss-2593	189	5	each	each	DET
ajiss-2593	189	6	type	type	NOUN
ajiss-2593	189	7	of	of	ADP
ajiss-2593	189	8	wealth	wealth	NOUN
ajiss-2593	189	9	’s	’s	PART
ajiss-2593	189	10	source	source	NOUN
ajiss-2593	189	11	and	and	CCONJ
ajiss-2593	189	12	its	its	PRON
ajiss-2593	189	13	application	application	NOUN
ajiss-2593	189	14	in	in	ADP
ajiss-2593	189	15	determining	determine	VERB
ajiss-2593	189	16	the	the	DET
ajiss-2593	189	17	length	length	NOUN
ajiss-2593	189	18	of	of	ADP
ajiss-2593	189	19	time	time	NOUN
ajiss-2593	189	20	€	€	SYM
ajiss-2593	189	21	or	or	CCONJ
ajiss-2593	189	22	each	each	DET
ajiss-2593	189	23	kind	kind	NOUN
ajiss-2593	189	24	of	of	ADP
ajiss-2593	189	25	remaining	remain	VERB
ajiss-2593	189	26	wealth	wealth	NOUN
ajiss-2593	189	27	at	at	ADP
ajiss-2593	189	28	the	the	DET
ajiss-2593	189	29	end	end	NOUN
ajiss-2593	189	30	of	of	ADP
ajiss-2593	189	31	the	the	DET
ajiss-2593	189	32	year	year	NOUN
ajiss-2593	189	33	.	.	PUNCT
ajiss-2593	190	1	el	el	PROPN
ajiss-2593	190	2	-	-	PUNCT
ajiss-2593	190	3	badawi	badawi	PROPN
ajiss-2593	190	4	and	and	CCONJ
ajiss-2593	190	5	al	al	PROPN
ajiss-2593	190	6	-	-	PUNCT
ajiss-2593	190	7	sultan	sultan	PROPN
ajiss-2593	190	8	:	:	PUNCT
ajiss-2593	190	9	net	net	ADJ
ajiss-2593	190	10	working	work	VERB
ajiss-2593	190	11	capital	capital	NOUN
ajiss-2593	190	12	85	85	NUM
ajiss-2593	190	13	references	reference	NOUN
ajiss-2593	190	14	abu	abu	PROPN
ajiss-2593	190	15	-	-	PUNCT
ajiss-2593	190	16	ebied	ebied	PROPN
ajiss-2593	190	17	,	,	PUNCT
ajiss-2593	190	18	abdullah	abdullah	PROPN
ajiss-2593	190	19	.	.	PUNCT
ajiss-2593	191	1	az	az	PROPN
ajiss-2593	191	2	-	-	PUNCT
ajiss-2593	191	3	amwal	amwal	PROPN
ajiss-2593	191	4	.	.	PUNCT
ajiss-2593	192	1	cairo	cairo	PROPN
ajiss-2593	192	2	:	:	PUNCT
ajiss-2593	192	3	maktabat	maktabat	PROPN
ajiss-2593	192	4	diir	diir	PROPN
ajiss-2593	192	5	al	al	PROPN
ajiss-2593	192	6	fikr	fikr	PROPN
ajiss-2593	192	7	:	:	PUNCT
ajiss-2593	192	8	1395	1395	NUM
ajiss-2593	192	9	ah/1975	ah/1975	PROPN
ajiss-2593	192	10	ac	ac	PROPN
ajiss-2593	192	11	.	.	PROPN
ajiss-2593	192	12	ali	ali	PROPN
ajiss-2593	192	13	,	,	PUNCT
ajiss-2593	192	14	a.	a.	PROPN
ajiss-2593	192	15	yusuf	yusuf	PROPN
ajiss-2593	192	16	.	.	PUNCT
ajiss-2593	193	1	the	the	DET
ajiss-2593	193	2	holy	holy	PROPN
ajiss-2593	193	3	qurhn	qurhn	PROPN
ajiss-2593	193	4	:	:	PUNCT
ajiss-2593	193	5	text	text	NOUN
ajiss-2593	193	6	,	,	PUNCT
ajiss-2593	193	7	translation	translation	NOUN
ajiss-2593	193	8	and	and	CCONJ
ajiss-2593	193	9	commentary	commentary	NOUN
ajiss-2593	193	10	.	.	PUNCT
ajiss-2593	194	1	brent	brent	PROPN
ajiss-2593	194	2	wood	wood	PROPN
ajiss-2593	194	3	,	,	PUNCT
ajiss-2593	194	4	md	md	PROPN
ajiss-2593	194	5	:	:	PUNCT
ajiss-2593	194	6	amana	amana	PROPN
ajiss-2593	194	7	corporation	corporation	PROPN
ajiss-2593	194	8	,	,	PUNCT
ajiss-2593	194	9	1409	1409	NUM
ajiss-2593	194	10	ah/1989	ah/1989	PROPN
ajiss-2593	194	11	ac	ac	PROPN
ajiss-2593	194	12	.	.	PUNCT
ajiss-2593	195	1	a1	a1	NOUN
ajiss-2593	195	2	qaradiwi	qaradiwi	NOUN
ajiss-2593	195	3	,	,	PUNCT
ajiss-2593	195	4	yiisuf	yiisuf	NOUN
ajiss-2593	195	5	.	.	PUNCT
ajiss-2593	196	1	fiqh	fiqh	NOUN
ajiss-2593	196	2	a1	a1	PROPN
ajiss-2593	196	3	zakiih	zakiih	NOUN
ajiss-2593	196	4	,	,	PUNCT
ajiss-2593	196	5	vol	vol	NOUN
ajiss-2593	196	6	.	.	PUNCT
ajiss-2593	197	1	i.	i.	PROPN
ajiss-2593	197	2	cairo	cairo	PROPN
ajiss-2593	197	3	:	:	PUNCT
ajiss-2593	197	4	mu’assasat	mu’assasat	PROPN
ajiss-2593	197	5	al	al	PROPN
ajiss-2593	197	6	risdah	risdah	PROPN
ajiss-2593	197	7	,	,	PUNCT
ajiss-2593	197	8	1397	1397	NUM
ajiss-2593	197	9	ah	ah	INTJ
ajiss-2593	197	10	.	.	PUNCT
ajiss-2593	198	1	a1	a1	PROPN
ajiss-2593	198	2	sultan	sultan	NOUN
ajiss-2593	198	3	,	,	PUNCT
ajiss-2593	198	4	sultan	sultan	PROPN
ajiss-2593	198	5	.	.	PUNCT
ajiss-2593	199	1	“	"	PUNCT
ajiss-2593	199	2	the	the	DET
ajiss-2593	199	3	measurement	measurement	NOUN
ajiss-2593	199	4	of	of	ADP
ajiss-2593	199	5	zakah	zakah	PROPN
ajiss-2593	199	6	on	on	ADP
ajiss-2593	199	7	trade	trade	NOUN
ajiss-2593	199	8	:	:	PUNCT
ajiss-2593	199	9	an	an	DET
ajiss-2593	199	10	accounting	accounting	NOUN
ajiss-2593	199	11	analysis	analysis	NOUN
ajiss-2593	199	12	.	.	PUNCT
ajiss-2593	199	13	”	"	PUNCT
ajiss-2593	200	1	journal	journal	PROPN
ajiss-2593	200	2	ofadministrative	ofadministrative	ADJ
ajiss-2593	200	3	sciences	sciences	PROPN
ajiss-2593	200	4	12	12	NUM
ajiss-2593	200	5	,	,	PUNCT
ajiss-2593	200	6	no	no	INTJ
ajiss-2593	200	7	.	.	NOUN
ajiss-2593	200	8	1	1	NUM
ajiss-2593	200	9	(	(	PUNCT
ajiss-2593	200	10	1407	1407	NUM
ajiss-2593	200	11	ah1987	ah1987	NOUN
ajiss-2593	200	12	ac	ac	PROPN
ajiss-2593	200	13	)	)	PUNCT
ajiss-2593	200	14	.	.	PUNCT
ajiss-2593	201	1	kahf	kahf	PROPN
ajiss-2593	201	2	,	,	PUNCT
ajiss-2593	201	3	mower	mower	NOUN
ajiss-2593	201	4	.	.	PUNCT
ajiss-2593	202	1	the	the	DET
ajiss-2593	202	2	calculation	calculation	NOUN
ajiss-2593	202	3	of	of	ADP
ajiss-2593	202	4	zakah	zakah	PROPN
ajiss-2593	202	5	for	for	ADP
ajiss-2593	202	6	muslims	muslims	PROPN
ajiss-2593	202	7	in	in	ADP
ajiss-2593	202	8	north	north	PROPN
ajiss-2593	202	9	america	america	PROPN
ajiss-2593	202	10	.	.	PUNCT
ajiss-2593	203	1	2d	2d	PROPN
ajiss-2593	203	2	ed	ed	PROPN
ajiss-2593	203	3	.	.	PUNCT
ajiss-2593	203	4	brentwood	brentwood	PROPN
ajiss-2593	203	5	,	,	PUNCT
ajiss-2593	203	6	md	md	PROPN
ajiss-2593	203	7	:	:	PUNCT
ajiss-2593	203	8	international	international	ADJ
ajiss-2593	203	9	graphics	graphic	NOUN
ajiss-2593	203	10	,	,	PUNCT
ajiss-2593	203	11	1980	1980	NUM
ajiss-2593	203	12	.	.	PUNCT
ajiss-2593	204	1	nasseef	nasseef	PROPN
ajiss-2593	204	2	,	,	PUNCT
ajiss-2593	204	3	abdullah	abdullah	PROPN
ajiss-2593	204	4	.	.	PUNCT
ajiss-2593	205	1	muhammad	muhammad	PROPN
ajiss-2593	205	2	:	:	PUNCT
ajiss-2593	205	3	encydopaedia	encydopaedia	PROPN
ajiss-2593	205	4	of	of	ADP
ajiss-2593	205	5	seerah	seerah	PROPN
ajiss-2593	205	6	,	,	PUNCT
ajiss-2593	205	7	vol	vol	NOUN
ajiss-2593	205	8	.	.	PUNCT
ajiss-2593	205	9	ii	ii	PROPN
ajiss-2593	205	10	.	.	PUNCT
ajiss-2593	206	1	london	london	PROPN
ajiss-2593	206	2	:	:	PUNCT
ajiss-2593	206	3	seerah	seerah	PROPN
ajiss-2593	206	4	foundation	foundation	PROPN
ajiss-2593	206	5	,	,	PUNCT
ajiss-2593	206	6	1986	1986	NUM
ajiss-2593	206	7	.	.	PUNCT
ajiss-2593	207	1	shmiitah	shmiitah	PROPN
ajiss-2593	207	2	,	,	PUNCT
ajiss-2593	207	3	husayn	husayn	PROPN
ajiss-2593	207	4	.	.	PUNCT
ajiss-2593	208	1	mu&isibat	mu&isibat	NOUN
ajiss-2593	208	2	a1	a1	NOUN
ajiss-2593	208	3	zakiih	zakiih	NOUN
ajiss-2593	208	4	:	:	PUNCT
ajiss-2593	208	5	mafiiimiin	mafiiimiin	PROPN
ajiss-2593	208	6	wa	wa	X
ajiss-2593	208	7	niqimiin	niqimiin	X
ajiss-2593	208	8	wa	wa	ADJ
ajiss-2593	208	9	tatbiqiin	tatbiqiin	NOUN
ajiss-2593	208	10	.	.	PUNCT
ajiss-2593	209	1	‘	'	PUNCT
ajiss-2593	209	2	jeddah	jeddah	PROPN
ajiss-2593	209	3	:	:	PUNCT
ajiss-2593	209	4	al	al	PROPN
ajiss-2593	209	5	ittil@d	ittil@d	PROPN
ajiss-2593	209	6	al	al	PROPN
ajiss-2593	209	7	duwali	duwali	PROPN
ajiss-2593	209	8	li	li	PROPN
ajiss-2593	209	9	al	al	PROPN
ajiss-2593	209	10	buniik	buniik	PROPN
ajiss-2593	209	11	al	al	PROPN
ajiss-2593	209	12	islh	islh	PROPN
ajiss-2593	209	13	-	-	PUNCT
ajiss-2593	209	14	yah	yah	NOUN
ajiss-2593	209	15	,	,	PUNCT
ajiss-2593	209	16	1400	1400	NUM
ajiss-2593	209	17	ah	ah	INTJ
ajiss-2593	209	18	.	.	PUNCT
ajiss-2593	210	1	sh	sh	PROPN
ajiss-2593	210	2	-	-	PUNCT
ajiss-2593	210	3	tah	tah	PROPN
ajiss-2593	210	4	,	,	PUNCT
ajiss-2593	210	5	shawqi	shawqi	ADJ
ajiss-2593	210	6	.	.	PUNCT
ajiss-2593	211	1	a1	a1	VERB
ajiss-2593	211	2	tatbiq	tatbiq	ADJ
ajiss-2593	211	3	a1	a1	NOUN
ajiss-2593	211	4	mu‘iisir	mu‘iisir	PROPN
ajiss-2593	211	5	li	li	PROPN
ajiss-2593	211	6	a1	a1	PROPN
ajiss-2593	211	7	w	w	PROPN
ajiss-2593	211	8	h	h	PROPN
ajiss-2593	211	9	.	.	PUNCT
ajiss-2593	212	1	jeddah	jeddah	PROPN
ajiss-2593	212	2	:	:	PUNCT
ajiss-2593	213	1	d	d	X
ajiss-2593	213	2	k	k	PROPN
ajiss-2593	213	3	al	al	PROPN
ajiss-2593	213	4	shuriiq	shuriiq	PROPN
ajiss-2593	213	5	,	,	PUNCT
ajiss-2593	213	6	1397	1397	NUM
ajiss-2593	213	7	ah	ah	INTJ
ajiss-2593	213	8	.	.	PUNCT