This document discusses how much ATP is generated from the oxidation of fatty acids. It explains that the number of ATP generated equals the number from the citric acid cycle plus those from reduced coenzymes during fatty acid oxidation. Each acetyl-SCoA that enters the citric acid cycle generates 10 ATP, and there are as many acetyl-SCoA molecules as half the number of carbon atoms in the fatty acid. An example of a 12-carbon fatty acid generating 78 ATP is provided to illustrate the calculations.