STEP 2 Next, the remaining two-carbon fragment is oxidized and the electrons transferred to NAD+, storing energy in the form of NADH. STEP 3 Finally, coenzyme A (CoA), a sulfur-containing compound derived from a B vitamin, is attached via its sulfur atom to the two-carbon intermediate, forming acetyl CoA. Acetyl CoA has a high potential energy, which is used to transfer the acetyl group to a molecule in the citric acid cycle, a reaction that is therefore highly exergonic.