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• #### Appendix M Estimation of Cost of Food for One Week's Menu:Example for Elementary School Level 177-182

 Macronutrient Recommended Intake Dietary cholesterol As low as possible while consuming a nutritionally adequate diet Trans fatty acids As low as possible while consuming a nutritionally adequate diet Saturated fatty acids As low as possible while consuming a nutritionally adequate diet Added sugars Limit to a maximum intake of no more than 25% of total energya aNot a recommended intake. A daily intake of added sugars that individuals should aim for to achieve a healthful diet was not set. SOURCE: IOM, 2006.

TABLE K-9 Estimated Energy Requirements

 Group Equation Used to Estimate Energy Requirement Males 3–8 yr EER = 88.5 − (61.9 × age [yr]) + PA × [(26.7 × weight [kg]) + (903 × height [m])] + 20 9–18 yr EER = 88.5 − (61.9 × age [yr]) + PA × [(26.7 × weight [kg]) +(903 × height [m])] + 25 Females 3–8 yr EER = 135.3 − (30.8 × age [yr]) + PA × [(10.0 × weight [kg]) + (934 × height [m])] + 20 9–18 yr EER = 135.3 − (30.8 × age [yr]) + PA × [(10.0 × weight [kg]) + (934 × height [m])] + 25 NOTE: Estimated energy requirement (calories per day) = total energy expenditure + energy deposition; kg = kilograms; m = meters; PA = physical activity coefficient (see Table J-10). These equations provide an estimate of energy requirement. Relative body weight (i.e., loss, stable, gain) is the preferred indicator of energy adequacy. SOURCE: IOM, 2006.

TABLE K-10 Physical Activity Coefficients for Use in Estimated Energy Requirement Equations

 Group Physical Activity Coefficients for the Following Levels of Activity: Sedentary (PAL 1.0–1.39) Low Active (PAL 1.4–1.59) Active (PAL 1.6–1.89) Very Active (PAL 1.9–2.5) Typical daily living activities (e.g., household tasks, walking to the bus) Typical daily living activities plus 30–60 minutes of daily moderate activity (e.g., walking at 5–7 km/h) Typical daily living activities plus at least 60 minutes of daily moderate activity Typical daily living activities plus at least 60 minutes of daily moderate activity plus an additional 60 minutes of vigorous activity or 120 minutes of moderate activity Males, 3–18 yr 1.00 1.13 1.26 1.42 Females, 3–18 yr 1.00 1.16 1.31 1.56 NOTE: PAL = physical activity level. SOURCE: IOM, 2006.

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