Why Calorie Counts Are Wrong: Cooked Food Provides a Lot More Energy

[T]he Atwater Convention has two big flaws. First, it pays no attention to the extent to which food has been processed. For example, it treats grain as the same calorie value whether it is eaten whole or as highly milled flour. But smaller particles are less work to digest, and therefore provide more net energy. Second, it treats foods as equally digestible (meaning, having the same proportion digested) regardless of processing. But cooked foods, as we’ve seen, are more digestible than raw foods.