In this section, we explore the theoretical calculations behind the net gain of ATP during the complete oxidation of glucose in aerobic respiration. Key assumptions include a sequential functioning of glycolysis, Krebs’ cycle, and the electron transport system (ETS), alongside the transfer of NADH into mitochondria for oxidative phosphorylation. It acknowledges the practical complexities of living systems where substrates are constantly entering and exiting pathways, resulting in inefficiencies compared to theoretical models. Ultimately, the section highlights that aerobic respiration can yield a maximum of 38 ATP molecules per glucose molecule and contrasts this with fermentation, which yields significantly less energy.