(1)The statement shall be determined in terms of metabolizable energy (ME) on an "as fed" moisture basis by one of the following methods then converted to Calories (kcal) per the FAMILIAR HOUSEHOLD UNIT (i.e., can, measuring cup, treat, or piece):

(a) By calculation using the following "Modified Atwater" formula: ME (kcal/kg) = 10[(3.5 × CP) + (8.5 × CF) + (3.5 × NFE)], where ME = metabolizable energy, CP = % crude protein "as fed," CF = % crude fat "as fed," NFE = % nitrogen-free extract (carbohydrate) "as fed," and the PERCENTAGES of CP and CF are the average values of these components in the product as determined by sound scientific methods, such as, but not limited to, scientifically accurate calculations made from the formula of the product or upon chemical analysis of the product. The NFE is calculated as the difference between 100 and the sum of CP, CF, and the PERCENTAGES of crude fiber, moisture and ash (determined in the same manner as CP and CF); or

(b) In accordance with testing procedures determined by AAFCO (indicated as "(fed)" in the PET NUTRITION FACTS.

(2) An affidavit shall be provided upon the request of the department substantiating that the calorie content was determined by:

(a) WAC 16-252-118 (1)(c)(i) in which case the summary data used in the calculation shall be included in the affidavit; or

(b) WAC 16-252-118 (1)(c)(ii) in which case the summary data used in the determination of calorie content shall accompany the affidavit.

(3) The calories from protein, fat, and carbohydrate as required in the PET NUTRITION FACTS are determined using the following calculation, then converted to Calories (kcal) per the FAMILIAR HOUSEHOLD UNIT (i.e., can, measuring cup, treat, or piece):

(a) Protein: ME (kcal/kg) = 10(3.5 × CP), where ME = metabolizable energy, CP = % crude protein "as fed" and the PERCENTAGE of CP is the average value in the product as determined by sound scientific methods, such as, but not limited to, scientifically accurate calculations made from the formula of the product or upon chemical analysis of the product.

(b) Fat: ME (kcal/kg) = 10(8.5 × CF), where ME = metabolizable energy, CF = % crude fat "as fed" and the PERCENTAGE of CF is the average value in the product as determined by sound scientific methods, such as, but not limited to, scientifically accurate calculations made from the formula of the product or upon chemical analysis of the product.

(c) Carbohydrate: ME (kcal/kg) = 10(3.5 × NFE), where ME = metabolizable energy, NFE is calculated as the difference between 100 and the sum of CP, CF, and the PERCENTAGES of crude fiber, moisture, and ash; CP = % crude protein "as fed," CF = % crude fat "as fed" and the PERCENTAGES are the average values of these components in the product as determined by sound scientific methods, such as, but not limited to, scientifically accurate calculations made from the formula of the product or upon chemical analysis of the product.

(4) Comparative claims shall not be false, misleading, or given undue emphasis and shall be based on the same methodology for the products compared.