I'm not sure you can say that about a body in a fasting condition described here: the metabolism shifts may be more significant than default caloric counts.

In particular, note the observation about acetic acid being excreted in urine rather than completing energy metabolism in this Wikipedia write-up, and the resulting massive difference in caloric energy output:

https://en.wikipedia.org/wiki/Ethanol_metabolism#Discussion_...

I suspect that discard-rather-than-use pathway may be prevalent in a fasting (or other low-sugars) metabolic condition.