* When H<sup>+</sup> is binding to buffers other than bicarbonate it is excreted. This means that the reabsorption of bicarbonate represents a net gain of bicarbonate not just a replacement of what was filtered. This results in an increase in plasma pH.
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* Bicarbonate is also produced as part of the secretion of ammonium in the proximal tubule
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===Regulation===
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* H<sup>+</sup> is important for both HCO<sub>3</sub><sup>-</sup> reabsorption and generation of new HCO<sub>3</sub><sup>-</sup>
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* However the rate of secretion must be carefully regulated
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* There must be enough H<sup>+</sup> secreted to reabsorb all the filtered HCO<sub>3</sub><sup>-</sup>