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The failure of tubule cells to reabsorb some solutes is an important means of clearing plasma of unwanted substances. A second such mechanism is tubular secretion essentially, reabsorption in reverse.
Substances such as H+, K+, NH4+, creatinine, and certain organic acids either move into the filtrate from the peritubular capillaries through the tubule cells or are synthesized in the tubule cells and secreted. Thus, the urine eventually excreted contains both filtered and secreted substances. With one major exception (K+), the PCT is the main site of secretion, but the cortical parts of the collecting ducts and the late regions of the distal tubules are also active
Conversely, when blood pH approaches the alkaline end of its range, Cl is reabsorbed instead of HCO3, which is allowed to leave the body in urine