The calories are measured by the generated heat when burning the food. It is a direct conversion of the food into energy. When you consume it, you do not absorb all of it. If you did, we would never have to poop.
As for the second question, the answer is no. There are probably small differences from person to person, but for people with gastrointestinal issues (IBS, crohns, celiac, etc) they do not absorb nutrients in the same way, and have issues absorbing certain types of sugars, proteins, etc. this leads to a difference in total calorie consumption
Latest Answers