Although carbohydrate can be stored as fat, it takes three times the energy to convert carbohydrates into a fat molecule than it does for a fat molecule to be converted to adipose tissue. That is in terms of how your body looks at it from a perspective of energy
It is generally true that carbohydrates are turned into fat. This is why people have so much success with a higher fat paleo diet with respect to weight loss. But there are several caveats with this and the biochemistry is complicated with respect to timing of macronutrient conversion to adipose tissue.
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