The concentration of malonyl-CoA depends on the balance between acetyl-CoA carboxylase (ACC) and malonyl-CoA decarboxylase (MCD). AMP-activated protein kinase (AMPK) is reported to phosphorylate and inactivate liver ACC. This in turn decreases malonyl-CoA concentrations which stimulates fatty acid oxidation and ketogenesis by glucagon in the liver. AMPK phosphorylates and inactivates ACC in the liver and other tissues.