It's also important to keep in mind that all carb's are not created equal. Complex carb's, such as whole grains, typically come with dietary fiber which is indigestible while also binding with other stuff in your gut to make it likewise inaccessible, which means that although you are ingesting x amount of calories, not all of those calories will be available to you.
Add to that, that in order to store the excess calories from carbs a percentage of those calories is consumed in the process. I want to say that total conversion from carb intake to body fat storage consumes roughly 25% of those calories, but don't hold me to that. Fat, on the other hand is closer to 1:1.
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