from dietary supplements does occur. In 2016, overdose exposure to all formulations of vitamins and multi-vitamin/mineral formulations was reported by 63,931 individuals to the American Association of Poison Control Centers with 72% of these exposures in children under the age of five. In the US, analysis of a national diet and supplement survey reported that about 7% of adult supplement users exceeded the UL for folate and 5% of those older than age 50 years exceeded the UL for vitamin A. Effects of cooking The USDA has conducted extensive studies on the percentage losses of various nutrients from food types and cooking methods. Some vitamins may become more "bio-available" – that is, usable by the body – when foods are cooked. The table below shows whether various vitamins are susceptible to loss from heat—such as heat from boiling, steaming, frying, etc. The effect of cutting vegetables can be seen from exposure to air and light. Water-soluble vitamins such as B and C dissolve into the water when a vegetable is boiled, and are then lost when the water is discarded. Recommended levels In setting human nutrient guidelines, government organizations do not necessarily agree on amounts needed to avoid deficiency or maximum amounts to avoid the risk of toxicity. For example, for vitamin C, recommended intakes range from 40 mg/day in India to 155 mg/day for the European Union. The table below shows U.S. Estimated Average Requirements (EARs) and Recommended Dietary Allowances (RDAs) for vitamins, PRIs for the European Union (same concept as RDAs), followed by what three government organizations deem to be the safe upper intake. RDAs are set higher than EARs to cover people with higher than average needs. Adequate Intakes (AIs) are set when there is not sufficient information to establish EARs and RDAs. Governments are slow to revise information of this nature. For the U.S. values, with the exception of calcium and vitamin D, all of the data date to 1997–2004. All values are consumption per day: EAR US Estimated Average Requirements. RDA US Recommended Dietary Allowances; higher for adults than for children, and may be even higher for women who are pregnant or lactating. AI US and EFSA Adequate Intake; AIs established when there is not sufficient information to set EARs and RDAs. PRI Population Reference Intake is European Union equivalent of RDA; higher for adults than for children, and may be even higher for women