A calorie is a unit of energy, specifically, a calorie is the amount of energy or heat it takes to raise the temp of 1 gram of water 1 degree celsius, (1.8 degrees fahrenheit). 1 calorie = 4.184 Joules, which is a unit of energy, used in physical science. Not only food can have calories anthing that contains energy has calories. The calories on food labels are actually Kilocalories-1,000 calories = 1 kilo calorie. It's based on a Nutritional analysis of a given product. Calories can be categorized by the source of food they came from, Fat, protein or carbs. I.E. A fat calorie comes from fat, Fat contains 9 calories (so 8 X 9 = 72 calories)
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