I'm going to explain this super informally because I haven't taken biochem in 1.5 years but basically when a fatty acid gets oxidized, it gets broken down in the mitochondria into acetyl CoA. Because a fatty acid tail has many carbons (10+), multiple molecules of acetyl CoA will be made. The newly formed acetyl coa will get shunted into the Krebs cycle and eventually the electrons from the Krebs cycle will enter the ETC