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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.
Intercalated discs are microscopic identifying features of cardiac muscle. Cardiac muscle consists of individual heart muscle cells (cardiomyocytes) connected by intercalated discs to work as a single functional organ or syncytium.hey occur at the Z line of the sarcomere and can be visualized easily when observing a longitudinal section of the tissue. Three types of cell junction make up an intercalated disc â fascia adherens, desmosomes and gap junctions. 1  Fascia adherens are anchoring sites for actin, and connect to the closest sarcomere.