My friend and I were having a discussion over how "efficient" human digestion is. If a human ate a 1000 calorie hamburger, how many of those calories (how much energy) does the body process into usable energy (i.e. fat or other stores). I've heard things like "it's better to workout on an empty stomach because you will burn fat instead of energy from the food you just ate" - so from this I presume that storing energy as fat is less efficient than using the energy from digestion immediately (though in all honesty I'm not sure if that even makes sense.)
So, to summarize: how many calories of food does your body turn into usable calories via digestions? Percentages would be nice.
Bonus question: If the body does not process at 100%, does the FDA take this into account when labeling food products on their calorie content? If my Basal Metabolic Rate is 1800 calories a day, do I need to eat more than that since my body won't process all of the calories into usable energy?