Gross energy value– 4.20 kCal per gram CHO – 5.65 kCal per gram PRO – 9.45 kCal per gram FAT• Atwater general factors (Net kCal value: actually available to the body)– 4.0 kCal per gram CHO – 4.0 kCal per gram PRO• nitrogen component does not oxidize – 9.0 kCal per gram FAT