Final answer:
When acetyl CoA production exceeds the citric acid cycle demands, it can be diverted to the synthesis of cholesterol.
Step-by-step explanation:
When the supply of acetyl CoA being produced exceeds the demands of the citric acid cycle, some of the acetyl CoA is diverted to the synthesis of cholesterol. In addition to ATP, NADH, and FADH₂, acetyl CoA can be used as a precursor for cholesterol synthesis.