ATP citrate-lyase is the primary enzyme responsible for the synthesis of cytosolic acetyl-CoA. Has a central role in de novo lipid synthesis (By similarity). acetyl-CoA + ADP + oxaloacetate + phosphate = ATP + citrate + CoA Composed of two subunits. In the N-terminal section; belongs to the succinate/malate CoA ligase beta subunit family. In the C-terminal section; belongs to the succinate/malate CoA ligase alpha subunit family.