Oxidizes the CoA esters of the bile acid intermediates di- and tri-hydroxycholestanoic acids . Capable of oxidizing short as well as long chain 2-methyl branched fatty acids (By similarity).
Subcellular locations: Peroxisome
Present in all tissues tested: heart, brain, placenta, lung, liver, skeletal muscle, kidney and pancreas. Most abundant in heart, liver and kidney.