The nutrition labeling requirements are quite lenient. Anything listed on it can have an error of ±20% plus they can choose to round in any direction they want. For example, if an item truely has 100 Calories, they can legally claim anything between 80 and 120 Calories. The reason for this is since food often varies. One apple might be larger than another apple, so the amount of calories will also vary. One chip might be less broken than another chip, so the amount of fat may vary. When it comes to highly controlled things like canned pop, this leeway isn't needed but the companies still want to make their product look as good as possible. So you generally see them on the low end of the calories and fat, and on the high end of vitamins, protein, and fiber. It is legal but quite misleading. In the case of your pop it might have 1.19 Calories. Take off that 20% leeway and it becomes 0.95 Calories. Now round down since they can and they list 0 as the number of Calories.
The labels like low fat, less fat, fat free, low calories, calorie free, etc. are all defined quite rigorously. Only something that is truely calorie free can claim to be calorie free. Only pure water can meet that claim. So since they probably have about 1 Calorie, they can only say low calorie.
They can be even more sneaky if they wish. For example think of 12 oz pop that truely has 1.26 Calories. Take off 20% and you have 1.01 Calories. Oops they cannot round down to zero! What to do, what to do... Oh I know, just say the serving size is 11 ounces instead of the full 12 ounces. That lowers the number of calories per serving just enough to list 0 on the label. This is the one trick that I'm the most angered about. I tend to see it the most often on juice box drinks - but I've seen it many other places. Who on earth eats only 90% of an item and always throws the last bite away?
I was pretty sure that it was just a little padding of the calorie count done by the bottler, but I wasn't certain.
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