Carbohydrates are the most commonly used respiratory substrates because they are easier to digest and transport
Carbohydrates can be broken down into monosaccharides (e.g. glucose) which are able to be used in glycolysis
Lipids are used as a long-term source of energy as they are easier to store within the body (non-polar = less osmotic effect)
Fatty acid chains are broken down into 2C compounds (to form acetyl CoA), so they can only be digested aerobically (bypasses glycolysis)
Lipids also produce more energy per gram as the carbon chains possess less oxygen and have more oxidizable hydrogen and carbon