I can't reply to your comment below b/c it is too many deep. I'll do that here and add some comments.
Net calories is fine if your only goal is "don't be a fatass". If, however, you are an athlete, lift weights or want something more, net calories don't tell you much.
There are some easy experiments.
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Let's assume 2000 cals daily is a supposed 300 cal deficit for someone. Let's assume sedentary lifestyle.
A. 2000 protein
B. 2000 fat
C. 2000 simple sugar carbs
D. 2000 complex carbs
What is going to happen? A and B will loose weight. C will likely gain weight, quite a bit of it fat. D will most likely gain weight as well, but probably less so. D in particular would depend on how "sensitive" they are to insulin spikes.
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Same setup. New items.
A. 2000 cals prot+fat
B. 2000 cals prot+carbs
C. 2000 cals carbs+fat
D. 2000 cals prot+fat+carbs (35/25/40%).
A will lose/maintain weight.
B would be tough. Probably lose/maintain.
C would gain weight (carbs and fat together do bad things, particularly in sedentary individuals).
D. This is you. Would lose weight, but suboptimally. A would be better for weight lose.
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For some context, I guess. I'm an amateur bodybuilder and powerlifter. I used to play competitive basketball. I have a (rather time consuming hobby) of writing fitness books. When people say "net calories are all that matter" it is clear they don't understand the problem domain nearly enough. Nor do they understand that one must manipulate the macronutrients to achieve certain goals.
I hope we one day STOP talking about calories completely and only talk about macronutrient ratios and grams. This is much more important.
For instance, I have a photoshoot coming up for a book. I'm cutting bodyfat right now to get as lean as possible. I'm running 6.5 days of near zero carbs, .5g fat/lb of desired bodyweight and 1-2g protein/lb of desired bodyweight (leg day I take in more protein for instance) and a singular non-carb insulin spike after my workout (whey protein, leucine and creatine shake to spike insulin and spare my muscle).
On the 7th day, I "carb up", or refeed. I basically go nuts and eat simple carbs (icecream, rice, cereal) to replenish my glycogen stores and, WAY MORE IMPORTANTLY, recalibrate my hormones.
When I'm trying to gain muscle, I do this:
only protein and fat before a workout. Only carbs and protein after a workout. My macronutrients are about 20/25/55 (fat, protein and carbs).
If net calories were the only thing that mattered, I could eat 1000 cals of pure sugar and get ready for my photo shoot. I can't. That is stupid.
If net calorie surplus were the only thing that mattered to gain muscle I could eat 5000 cals of pure sugar or 5000 cals of pure fat to put on muscle. I can't. That is stupid.
You have to understand what they are doing. However, there are some VERY simple rules. It just isn't nearly as simple as you think. And it is foolish to perpetuate this decades old bunk science.
EDITED: tried to fix up the formatting a bit.