Reaction catalyzed by alkaline phosphatase (3.1.3.1), protein-serine/threonine phosphatase (3.1.3.16)

	phosphorylated acetyl-CoA carboxylase	+		H2O	=		acetyl-CoA carboxylase	+
	phosphorylated acetyl-CoA carboxylase	+		H2O	=		acetyl-CoA carboxylase	+		phosphate