Doesn't the Atwater-based system used by the USDA for calculating calories use a database with "apparent digestibility" taken into account? [1:p9] So, for exam

Doesn't the Atwater-based system used by the USDA for calculating calories use a database with "apparent digestibility" taken into account? [1:p9] So, for example, the protein from eggs vs the protein from oatmeal have different coefficients for the resulting kcals. [2:p25] Of course, there's individual factors that matter and if you alter the food (cook it) you can also change digestibility and thus available calories. [3] But I would think, based on how the USDA reference reads, that the disparity in digestibility between carbs and fats is somewhat accounted for? [1] https://www.ars.usda.gov/ARSUserFiles/80400535/DATA/sr13/sr13_doc.pdf https://www.ars.usda.gov/ARSUserFiles/80400535/DATA/sr13/sr1... [2] https://www.ars.usda.gov/ARSUserFiles/80400525/Data/Classics/ah74.pdf https://www.ars.usda.gov/ARSUserFiles/80400525/Data/Classics... [3] https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4272645/ https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4272645/