Assertion (A) : Nephrocytes of insects are functionally similar to vertebrate podocytes.Reason (R) : Like the vertebrate podocytes, insect nephrocytes help in excretion.

Insect nephrocyte has remarkable anatomical, molecular and functional similarity with the glomerular podocyte, a cell in the vertebrate kidney that forms the main size-selective barrier as blood is ultra-filtered to make urine. The insect nephrocyte is a podocyte-like cell with a filtration slit diaphragm and helps in excretion.