Catalyzes the cleavage of citrate into oxaloacetate and acetyl-CoA, the latter serving as common substrate for de novo cholesterol and fatty acid synthesis. acetyl-CoA + ADP + oxaloacetate + phosphate = ATP + citrate + CoA Phosphorylation results in activation of its activity (By similarity). Glucose 6-phosphate, fructose 6-phosphate, fructose 2,6-bisphosphate, ribulose 5-phosphate, and fructose 1,6-bisphosphate also act as activators (By similarity). Homotetramer. Expressed in the brain, kidney, mammary gland, lung and liver. Phosphorylated by PKA and GSK3 in a sequential manner; phosphorylation results in activation of its activity (By similarity). Phosphorylation on Thr-446 and Ser-450 depends on the phosphorylation state of Ser-454 (PubMed:12107176, PubMed:2176822). Phosphorylation on Ser-454 is decreased by prior phosphorylation on the other 2 residues (PubMed:12107176, PubMed:2176822). The N-terminus is blocked. ISGylated. Acetylated at Lys-539, Lys-545 and Lys-553 by KAT2B/PCAF (By similarity). Acetylation is promoted by glucose and stabilizes the protein, probably by preventing ubiquitination at the same sites (By similarity). Acetylation promotes de novo lipid synthesis (By similarity). Deacetylated by SIRT2 (By similarity). Ubiquitinated at Lys-539, Lys-545 and Lys-553 by UBR4, leading to its degradation (By similarity). Ubiquitination is probably inhibited by acetylation at same site (By similarity). 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.