I say, and with God's help: Owners of factories, bakeries, restaurants, and shops do not consider the machines they use as part of the zakat threshold, unlike raw materials and manufactured goods, which are considered part of the threshold, and zakat is due on them. As mentioned in Al-Radd Al-Muhtar (2: 8) and Al-Bahr Al-Ra'iq (2: 222), and God knows best.