Assertion (A) : Reduced coenzyme formed in the oxidation of isocitric acid accounts for more ATP production in electron transport than the reduced coenzyme formed in succinic acid oxidation. Reasons (R) : In the reoxidation of mitochondrial NADH, the number of protons translocated from matrix to intermembrane space is less than the protons translocated when $FADH_2$ is oxidized.