It is an intermediate step between glycolysis and the citric acid cycle. Pyruvate is transferred into the mitochondrion and converted to acetyl-CoA via the pyruvate dehydrogenase complex. Therefore, the NADH generated by the reaction is a mitochondrial NADH and will produce about 2.5 ATP in the ETC.
It is part of neither glycolysis nor the citric acid cycle. However, it probably won't occur in anaerobic bacteria since they have no use for it and, since it produces a mitochondrial NADH, you could pretend that it is part of the citric acid cycle if it behooves you.
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