"Recall that, through cellular respiration, organisms release energy contained in organic compounds. Some of the released energy is in the form of heat energy, and dissipates into the air. The remaining energy can be used to "power" cellular processes, including making new organic compounds. Therefore, the energy that is NOT released as heat..."
In energy partitioning, metabolizable energy less less heat increment (energy lost as heat) gives the net energy. The net energy is further broken down to energy used for production and energy used for maintenance.