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Probably fiber and water. When they measure fiber, they tend to measure specific types of fiber. I'm assuming there are a lot of undigestible things in food that don't fall into the neat categories.

What's funny to me is that "fiber" is just ripped up plant cell walls and interstitial material, which is virtually all carbohydrate. it's just that it doesn't all get truly digested.

Ash: http://www.livestrong.com/article/449416-what-is-ash-in-food...

usda when measuring cooked or raw beans, for example, measures them differently.

for example cooking 100g of beans in 500g of water would result in, let's say, 450g of beanwater (beans + water). usda takes 100g of that beanwater and says it's 100g of cooked beans (water content of cooked beans is way higher than in raw beans [their tables say]).

I was worried there's not enough protein in 100g of cooked beans, but there is, it's just not 100g of cooked beans, it's 450g of beanwater.