In plants the glyoxylate cycle occurs in special peroxisomes which are called glyoxysomes. This cycle allows seeds to use lipids as a source of energy to form the shoot during germination. The seed cannot produce biomass using photosynthesis because of lack of an organ to perform this function. The lipid stores of germinating seeds are used for the formation of the carbohydrates that fuel the growth and development of the organism.
The glyoxylate cycle can also provide plants with another aspect of metabolic diversity. This cycle allows plants to take in acetate both as a carbon source and as a source of energy. Acetate is converted to acetyl CoA (similar to the TCA cycle). This acetyl CoA can proceed through the glyoxylate cycle, and some succinate is released during the cycle. The four carbon succinate molecule can be transformed into a variety of carbohydrates through combinations of other metabolic processes; the plant can synthesize molecules using acetate as a source for carbon. The acetyl CoA can also react with glyoxylate to produce some NADPH from NADP+, which is used to drive energy synthesis in the form of ATP later in the electron transport chain.