I discovered where is it come from and so it is easy to calculate and get rid of it.

If 3500 - cal. intake food regularly
and 3000 cal. is consumption then
500 cal. remaining bal. is propotionaly deposited
all over the body beginning the process from the be belly first for men.
Therefore, burn 3500 cal. of daily intake of food leaving
no balance to credit on the belly as an outstanding excess fat that body struggles to expel it. As a result
you will have zero fat.

The rule, buring more calories will force body to utilise the energy from fat from the storage. Yet, belly
fat is the last choice of utilisation of energy from the body due to the first excess cal.transformed to deposit belly for men.

For women, this matabolic process differs.