When fats are to be respired they get broken to simple oxidisable forms - fatty acids and glycerol where they enter the respiratory pathway through various __. Fatty acid gets converted to acetyl-CoA and glycerol to PGAL to enter Krebs cycle.
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Solution
Lipids undergo hydrolysis and form fatty acids and glycerol. Glycerol and fatty acid enters into respiratory pathway after converting into intermediates, PGAL (Phosphoglyceraldehyde) and acetyl-CoA respectively.