The purpose of lipogenesis is to convert acetyl-CoA into triglycerides, in order to store energy in fat cells for future use. It mainly occurs in the liver, where fatty acids and triglycerides are synthesized from glucose or other substrates. Although adipose tissue can also be involved, liver synthesis predominates even during excess carbohydrate intake. Lipids synthesized through lipogenesis contribute to the structure of cell membranes. Fatty acids are essential components of phospholipids, which form the lipid bilayer of cell membranes and help maintain their function.