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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.
Function of Nephron. The 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.hese substances are reabsorbed from the area in the collecting ducts which go through this area of the nephron. The ascending limb is highly permeable to salts than water so during the absorption of these salts, more water exits the descending limb which in turn creates concentrated urine.