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It derives from the oxidation of the macronutrients: fat, carbohydrate and protein. Energy expenditure may be measured directly as heat loss charts (Direct Calorimetry) though it is both simpler and more informative to deduce it from the rates of macronutrient oxidation (Indirect Calorimetry). Macronutrient oxidation takes oxygen from inspired air. Carbon dioxide and water are produced, the CO2 being expired. Though fat and carbohydrate are completely oxidised, protein is not; hence residual nitrogenous compounds are excreted in urine. The energy released per litre of oxygen consumed is similar for each macronutrient, so charts it is only necessary to measure oxygen charts consumption to obtain a fair estimate of energy expenditure.
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