For the evaluation of indirect calorimetry, elements are used, which specify the relation between nitrogen (N) excretion and amount of oxidized amino acids (AS/N) and between nitrogen excretion and oxygen-/carbon dioxide-exchange of the corresponding amounts of amino acids (O2/N, CO2/N). These elements are only valid for the amino acid mixture which was used for their determination, and only under the condition of complete combustion of deaminized amino acid skeletons. We developed a computer program, which is able to simulate complete oxidation, maximal gluconeogenesis, and maximal lipogenesis for a given amino acid mixture of any composition. The parameters AS/N, O2/N and CO2/N were calculated by the program for various parenteral amino acid solutions. Range of error was determined exemplarily for the use of standard parameters. The calculations demonstrate errors up to 50% for the calculation of substrate turnover in indirect calorimetry, depending on composition and actual metabolism of amino acid mixtures. As long as these influencing factors are not known in stress metabolism, we recommend to use those elements, which were calculated for the amino acid solution in use, assuming complete combustion.