Are calories absorbed in the small intestines?

Calories are not absorbed anywhere in your body. They are, however, burned. We ingest food which has a caloric content, but it is only when the food is digested and absorbed by our digestive tract, mostly in the small intestines, that it becomes available for our cells to use in metabolism. So, in a way, you could say that calories are absorbed in the small intestine, but they are not counted as calories until they are used, either for energy or for storage.