Musannaf Ibn Abi Shayba 35:219

Ibn Idris narrated to us, from Layth, from Tawus, that Mu’adh said: "There is nothing (due) in the *awqas* (the fractional amounts between the minimum thresholds of Zakat)." And he mentioned that Abu Hanifah said: "There is (Zakat) due on them according to the calculation of what has increased."