Generally no, I don't eat back exercise calories. If my planning has been less than perfect and I get to the 3rd meal with 10 calories and 0 carbs left in my allowance, I Sometimes use any exercise calories, just so I can eat Something - but I try not to let that happen.
I use DietPower, and I think that 135/140 days, I've had surplus calories left over; partly because DP gives variable calorie budgets daily, based on the last 30 days' weightloss, and sometimes gives more than I want (I eat around 1400), Partly because of exercise calories. I've currently got 51,495 spare calories in my "bank". My plan is that when I get to maintenance, I'm going to very gradually eat those 51,495 back in a controlled way.
