The document discusses the difficulty in equating changes in mass and energy in humans based on net calorie balance alone. It reviews several studies that demonstrate humans do not always lose or gain exact amounts of fat based on calculations of net calorie intake. The studies showed on average only about 70% of an excess or deficit in calories was reflected as changes in body weight or fat mass. The studies implicate genetic and other individual factors that can influence fat balance beyond simply net calories. The document concludes that more factors beyond just calorie balance must affect human fat storage and loss.