Authority: IC 15-19-7-34 IC 15-19-7-34.5

Affected: IC 15-19-7-26; IC 15-19-7-28

Sec. 9. (a) Except as required in section 10 of this rule, the label of a dog or cat food may bear a statement of calorie content when the label meets all of the following:

1. (1) The statement shall be separate and distinct from the "Guaranteed Analysis" and shall appear under the heading "Calorie Content".
2. (2) The statement shall be measured in terms of metabolizable energy (ME) on an as-fed basis and must be expressed as kilocalories per kilogram (kcal/kg) of product, and may also be expressed as kilocalories per familiar household measure, for example, cans, cups, and pounds.

3. (3) The calorie content is determined by one (1) of the following methods:

   1. (A) By calculation using the following modified Atwater formula: ME(kcal/kg) = 10[(3.5 × CP) + (8.5 × CF) + (3.5 × NFE)]

      Where:	ME	=	Metabolizable energy.
      	CP	=	% crude protein as-fed.
      	CF	=	% crude fat as-fed.
      	NFE	=	% nitrogen-free extract (carbohydrate) as-fed.

   2. (B) In accordance with a testing procedure established by AAFCO.

   The percentages of CP and CF are the arithmetic averages from proximate analyses of at least four (4) production batches of the product, and the NFE is calculated as the difference between one hundred (100) and the sum of CP, CF, and the percentages of crude fiber, moisture, and ash (determined in the same manner as CP and CF).

4. (4) An affidavit shall be provided upon request to the director, substantiating that the calorie content was determined by either of the following:

   1. (A) Subdivision (3)(A), in which case the results of all the analyses used in the calculation shall accompany the affidavit.
   2. (B) Subdivision (3)(B), in which case the summary data used in the determination of calorie content shall accompany the affidavit.

5. (5) The calorie content statement shall appear as one (1) of the following:

   1. (A) The claim on the label or other labeling shall be followed parenthetically by the word "calculated" when the calorie content is determined in accordance with subdivision (3)(A).
   2. (B) The value of calorie content stated on the label that is determined in accordance with subdivision (3)(B) shall not exceed or understate the value determined in accordance with subdivision (3)(A) by more than fifteen percent (15%).

(b) Comparative claims shall not be false, misleading, or given undue emphasis and shall be based on the same methodology for the products compared.

(State Chemist of the State of Indiana; 355 IAC 6-2-9; filed Apr 4, 2002, 9:26 a.m.: 25 IR 2460; errata filed April 8, 2002, 11:15 a.m.: 25 IR 2521; readopted filed Nov 12, 2008, 11:24 a.m.: 20081203-IR-355080677RFA; readopted filed Oct 17, 2014, 9:27 a.m.: 20141112-IR-355140344RFA; readopted filed Oct 26, 2020, 10:26 a.m.: 20201125-IR-355200460RFA)