In addition to meeting basal requirements, electrolyte intake must also replace abnormal losses that occur in situations associated with alterations in water and electrolyte balance, such as sepsis, malnutrition, and refeeding syndrome, Malnutrition leads to losses in intracellular potassium, magnesium, and phosphorus and increases in sodium and water. Although monitoring of sodium, potassium, and calcium serum levels is integral to routine care, too little attention has been given to phosphorus in patient follow-up. The demand for phosphorus is greater in children because it is needed for the formation of new tissues, a state that puts a critically ill patient with severe malnutrition at higher risk of developing hypophosphatemia. The recommended amounts of electrolytes.