Phosphate is excreted via the kidneys. Most reabsorption takes place in the proximal renal tubules. The carriers involved in this active process are easily saturated and so relatively rapid and large elevations in filtered phosphate will result in a relatively large increase in the amount of phosphate excreted.
The amount of phosphate reabsorption is decreased by parathyroid hormone, glucocorticoids and to a lesser extent, calcitonin. Vitamin D increases reabsorption.
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