Bacteria, with the help of the enzyme urease, can readily degrade urea according to the following schemes:
• H2NCON2H (urea) + 2H2O => 2NH4 + HCO3
• NH4+ => NH3 (g) H+
• HCO3 + H+ => CO2 (g) + H2O
Ammonia (NH3) can further oxidize to nitrate (NO3).
The biodegradation of urea to the end products of CO2 and NH3 requires, in theory, the consumption of 0.27 mg of oxygen per mg of urea. If the NH3 further decomposes to nitrate (NO3) the theoretical oxygen demand (TBOD) increases to 1.87 mg O2/mg of urea.
Similar to Excel, breaking down after absorption to release CO2 inside plant tissue... This side reaction may explain the little "extra" reported.