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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.
The intercalated discs also act as points of anchorage for the contractile proteins, and they contain important channels called GAP JUNCTIONS. These connect the cytoplasm of adjacent cardiac muscle fibres and permit the extremely rapid low-resistance spread of action potentials from one cell to another.itochondria are more numerous in cardiac muscle cells than in skeletal muscle, and the T-Tubules are continuous with the cell membrane. These carry action potentials into the cell interior and are well developed in the ventricles of the heart, but poorly developed in both atria.