Deductible expenses and debt in accounting zakat agricultural wealth Both old and contemporary

Research revolves around how to deal with the costs and agricultural inputs and debt when calculating Zakat transplant, is deducted from the gross output by the amount that must be of Zakat or not? And contemporary might have been different opinions between supporters and mind and restricted, and between junction between expenses and debt, and tries to find a statement the final say and likely consistent with the principles and rules of public law.