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Intercalated Cells. This type cell is found in the late distal tubule and is represented by the IC box. Its main function is acid-base balance. The basolateral border of this cell is freely permeable to hydrogen and potassium.
Principal cells are the main Na+ reabsorbing cells and the site of action of aldosterone, K+-sparing diuretics, and spironolactone. Type A and B intercalated cells make up the second cell type in the collecting duct epithelium. Type A intercalated cells mediate acid secretion and bicarbonate reabsorption.he collecting duct cells (CDCs) are highly water permeable and are a key component of the collecting duct, the last site where NaCl and water are reabsorbed in the kidney.