Interesting discussion. I can overeat by 150 calories a day, but I can also lose weight/ burn fat during that time depending on what kind of calories I'm consuming. CI/CO is a misguided notion, and the critical danger is that the hypothesis has been rendered plausible by the laws of thermodynamics. Counting calories, counting footsteps (presumed calories burned), and other measures of energy input/ output are based on the notion that it all makes sense in the calculations of energy stored and lost. It's never as simple as the same applied to the Briggs & Stratton engine in my lawn mower.