Fatty acid metabolism is a complex multi-step process that occurs in different cellular locations. Triglycerides are first hydrolyzed by lipases to release fatty acids. The fatty acids are then bound to coenzyme A and transported into the mitochondrial matrix using carnitine. Inside the mitochondria, the fatty acids undergo beta-oxidation where they are broken down in a cycle of reactions that cleave two carbon units at a time, producing acetyl-CoA. If fatty acid breakdown outpaces the citric acid cycle, ketone bodies like acetoacetate can be produced from acetyl-CoA. Acetoacetate is an important energy source for tissues like the heart and kidney.