"Alcohol-induced thermogenesis is approximately 20% in healthy nonalcoholic subjects, i.e., moderate alcohol consumers, which is higher than for other energy substrates but considerably lower than in heavy alcohol consumers. This would suggest that a major fraction of the alcohol energy represents an available energy source for ATP synthesis in moderate non-daily alcohol consumers. [...] Accordingly the question is not "Whether alcohol calories do count" but "How much do alcohol calories count?". There seems to be a large individual variability according to the absolute amount of alcohol consumed, the drinking frequency as well as genetic factors. Presently it can be said that alcohol calories count more in moderate nondaily consumers than in daily (heavy) consumers. Further, they count more in combination with a high-fat diet and in overweight and obese subjects."
Oh, and fiber has usable calories, too.
"Four bulking agents—white wheat fiber, polydextrose, isomalt and oligofructose—were evaluated for usable energy values using young rats as the test model. The net increase observed in their carcass energy due to bulking agents fed over a 3-wk period was evaluated. Wheat fiber contained 0.9, polydextrose 0.8, isomalt 1.6, and oligofructose 1.5 calories/g." Fewer calories than "regular" carbs, but usable calories nonetheless.
