Theoretically, the ATP yield for each oxidation cycle where two carbons are broken down at a time is 17, as each NADH produces 3 ATP, FADH produces 2 ATP and a full rotation of Acetyl-CoA in citric acid cycle produces 12 ATP. In practice, it is closer to 14 ATP for a full oxidation cycle as 2.5 ATP per NADH molecule is produced, 1.5 ATP per each FADH molecule is produced and Acetyl-CoA produces 10 ATP per rotation of the citric acid cycle (according to the P/O ratio). This breakdown is as follows:
For an even-numbered saturated fat (C), 0.5 * n - 1 oxidations are necessary, and the final process yields an additional acetyl CoA. In addition, two equivalents of ATP are lost during the activation of the fatty acid. Therefore, the total ATP yield can be stated as:
or
For instance, the ATP yield of palmitate (C, n = 16) is:
Represented in table form: