Amyloglucosidase (generally from Aspergillus niger) will convert essentially all of the starches and unfermentable sugars to fermentable forms. The yeast will then convert the sugars to alcohol. The final product will be bone-dry and have no body. But it is considered sugar-free and safe for diabetics. If you just added it a recipe, there will only be a small reduction in total calories, but the ABV will be higher. To reduce the calories significantly, you need to design your beer assuming 100% real attenuation; so, a 4% ABV beer would start with a 1.030 wort.
A teaspoonful is plenty and you put it in the fermenter as it is temperature-sensitive (40C max).
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