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*'''Step 2:''' calculate the Gross Energy (GE) content of the food:  GE (kcal/100g) = (5.7 x protein) + (9.4 x fat) + (4.1 x [NFE + Crude Fibre])
 
*'''Step 2:''' calculate the Gross Energy (GE) content of the food:  GE (kcal/100g) = (5.7 x protein) + (9.4 x fat) + (4.1 x [NFE + Crude Fibre])
 
*'''Step 3:''' calculate the percentage digestibility of the food (there are different equations for cat and dog foods)
 
*'''Step 3:''' calculate the percentage digestibility of the food (there are different equations for cat and dog foods)
:*Cat, % digestibility of energy = 87.9 – (0.88 x CF x 100/[100- % moisture])
+
:*Cat: % digestibility of energy = 87.9 – (0.88 x CF x 100/[100- % moisture])
:*Dog, % digestibility of energy = 91.2 – (1.43 x CF x 100/[100- % moisture])
+
:*Dog: % digestibility of energy = 91.2 – (1.43 x CF x 100/[100- % moisture])
 
*'''Step 4:''' calculate DE content: DE = GE (from step 2) x % energy digestibility (from step 3)/100
 
*'''Step 4:''' calculate DE content: DE = GE (from step 2) x % energy digestibility (from step 3)/100
 
*'''Step 5:''' calculate ME content (there are different equations for cat and dog foods)
 
*'''Step 5:''' calculate ME content (there are different equations for cat and dog foods)
:*Cat ME (kcal/100g) = DE (from step 4) – (0.77 x protein g)
+
:*Cat: ME (kcal/100g) = DE (from step 4) – (0.77 x protein g)
:*Dog, ME (kcal/100g) = DE (from step 4) – (1.04 x protein g)
+
:*Dog: ME (kcal/100g) = DE (from step 4) – (1.04 x protein g)
    
'''Key:'''
 
'''Key:'''