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The distal tubule reabsorbs sodium and bicarbonate and secretes potassium. The final segment of the renal tubule is the collecting tubule, which funnels the remaining filtrate toward the renal pelvis for excretion via the URETER as urine. Only water reabsorption takes place from the collecting tubule.ifferent portions of the loop of Henle reabsorb sodium, potassium, chloride, magnesium, calcium, and water. The loop of Henle plays a significant role in the concentration and dilution of the URINE, and is the target of some types of diuretic medications.
Â· just now. Report Abuse. Nephron is the basic structural and functional unit of the kidney. Its chief function is to regulate the concentration of water and soluble substances like sodium salts by filtering the blood, reabsorbing what is needed and excreting the rest as urine.he nephron is the basic functional and structural unit found in the kidneys. Its main functions include regulating the concentration of sodium salts and water by filtering the kidneyâs blood, excreting any excess in the urine and reabsorbing the necessary amounts.