Final answer:
The nephron, located mainly in the renal cortex, is the functional and structural unit of the kidney responsible for urine formation, consisting of a renal corpuscle and a renal tubule, which includes structures like the glomerulus and convoluted tubules.
Step-by-step explanation:
The nephron is considered the functional unit of the kidney and is primarily responsible for the filtration and formation of urine. Each kidney contains over one million nephrons. The nephron is made up of different components, including the renal corpuscle and the renal tubule. The renal corpuscle is the initial filtering component and includes the glomerulus, a network of capillaries that filters blood. This filtration occurs in the renal cortex. Coiled tubules such as the proximal and distal convoluted tubules, as well as the loops of Henle, follow the renal corpuscle and further process the filtrate by reabsorbing water, ions, and nutrients while secreting wastes and excess substances into the forming urine.
The kidney's structures can be divided into two main areas - the renal cortex, where the nephrons including their renal corpuscles and convoluted tubules are primarily located, and the renal medulla, which contains the collecting ducts through which the processed urine passes before it reaches the renal pelvis and eventually the ureter.