Section 13.08 - Statements of Calorie Content(1) The label of a dog or cat food may bear a statement of calorie content, provided: (a) That the statement shall be separate and distinct from the "Guaranteed Analysis" and shall appear under the heading "Calorie Content"; and(b) that the statement shall be measured in terms of metabolizable energy (ME) on an as fed basis and must be expressed as "kilocalories per kilogram" ("keal/kg) of product, and may also be expressed as kilocalories per familiar household measure (e.g., cans, cups, pounds); and(c) an affidavit shall accompany the request for label review or registration, substantiating that the calorie content was determined by:1. calculation using the "Modified Atwater" Formula; or2. in accordance with a testing procedure established by AAFCO.(2) Comparative claims shall not be false, misleading or given undue emphasis and must be based on the same methodology for both products.