Excess calories consumed beyond daily needs are stored in adipose tissue as fat, which requires minimal conversion for storage. Proteins are not easily converted to fat, but can displace other foods that are then converted to fat. Carbohydrates are converted to fats easily, while fats require minimal modification for storage. Adipose tissue serves as a storage tank for fat, with lower metabolic activity compared to other tissues. Human ability to accumulate excessive fat is attributed to the absence of evolutionary pressure for a limit on fat storage.

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