Section 2-1-3-02-114.09 - Statements of Calorie Content:1. Except as required in Section 114.10, the label of a dog or cat food may bear a statement of calorie content when the label meets all of the following: a. The statement shall be separate and distinct from the "Guaranteed Analysis" and shall appear under the heading "Calorie Content";b. The statement shall be measured in terms of metabolizable energy (ME) on an "as fed" basis and must be expressed as "kilocalories per kilogram" ("kcal/kg") of product, and may also be expressed as kilocalories per familiar household measure (e.g., cans, cups, pounds); andc. The calorie content is determined by one of the following methods: i. By calculation using the following "Modified Atwater" formula: ME(kcal/kg) = 10[(3.5 x CP) + (8.5 x CF) + (3.5 x 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 arithmetic averages from proximate analyses of at least four production batches of the product, and the N<$INFE>FE 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
ii. In accordance with a testing procedure established by AAFCO.d. An affidavit shall be provided upon request to the ______ , substantiating that the calorie content was determined by: i. subsection 114.09(1)(c)(i) in which case the results of all the analyses used in the calculation shall accompany the affidavit; orii. subsection 114.09(1)(c)(ii) in which case the summary data used in the determination of calorie content shall accompany the affidavit.e. The calorie content statement shall appear as one of the following: i. The claim on the label or other labeling shall be followed parenthetically by the word "calculated" when the calorie content is determined in accordance with subsection 114.09(1)(c)(i); orii. The value of calorie content stated on the label which is determined in accordance with subsection 114.09(1)(c)(ii) shall not exceed or understate the value determined in accordance with subsection 114.09(1)(c)(i) by more than 15%.2. Comparative claims shall not be false, misleading, or given undue emphasis and shall be based on the same methodology for the products compared.2 Miss. Code. R. 1-3-02-114.09