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How is the exploitable amount of calories determined, exactly? Is there a layperson-readable resource somewhere that you might recommend?

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I'm not sure what exactly OP is referring to, but there is a difference in the nutritional data of, for example, raw chicken breast (which is marked on the packaging) and baked chicken breast (which is what gets digested [unless you actually eat it raw]).

See http://nutritiondata.self.com/facts/poultry-products/701/2 VS http://nutritiondata.self.com/facts/poultry-products/703/2

Make sure you line up the serving sizes.

Self.com has great data tables for many variations of foods.

It's not, for the most part.

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