The work your body needs to do to mechanically breakdown (i.e. chew the food and lift it to your mouth) cost more or the same amount of calories as the food item. One common example is celery, which is mostly water therefore often described to be “0 or negative calories”
Another type is 0 calorie manufactured foods are just indigestible bulk, it goes through your body and comes out entirely without providing any nutritional benefit. It doesn’t have to break it down very far so the calories are minimal per serving.
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