Dog and Cat Labels. The label of a dog or cat food shall bear a statement of calorie content and meet all of the following: The statement shall be separate and distinct from the “Guaranteed Analysis” and appear under the heading “Calorie Content”; The statement shall be measured in terms of metabolizable energy (ME) on an “as fed” basis and shall be expressed as “kilocalories per kilogram” (kcal/kg) of product, and may also be expressed as kilocalories per familiar household measure, (e.g., cans or cups) or unit of product (e.g., treats or pieces); The calorie content shall be determined by one of the following methods: By calculation using the “modified Atwater” formula: In accordance with a testing procedure established by AAFCO. An affidavit shall be provided upon request to the Secretary, substantiating that the calorie content was determined by: Regulation .11A(3)(a) of this chapter in which case the summary data used in the calculation shall accompany the affidavit; or Regulation .11A(3)(b) of this chapter in which case the summary data used in the determination of calorie content shall accompany the affidavit. The calorie content statement shall appear as one of the following: The heading “Calorie Content” on the label or other labeling shall be followed parenthetically by the word “calculated” when the calorie content is determined in accordance with Regulation .11A(3)(a) of this chapter; or The heading “Calorie Content” on the label or other labeling shall be followed parenthetically by the word “fed” when the caloric content is determined in accordance with Regulation .11A(3)(b) of this chapter. Comparative Claim. Comparative claims shall not be false, misleading or given undue emphasis and shall be based on the same methodology for the products compared.