When calculating it's important to know that cocoa beans generally range in fat from 47-53%. Most chocolate manufacturers don't provide the ratio fat to non-fat solids, including any added cocoa butter in their recipes. You can get this information on most commercial couvertures by asking the manufacturer. However, if you do not actually test the bean (or liquor) you don't know the precise fat content so it's impossible to know the ratio of fat to non-fat solids in your product -- and hence, calories from fat and other nutritional data.
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