The reasoning: clearance as virtual plasma volume
C = (U × V)/P. Inulin (or iohexol, iothalamate) clearance = measured GFR. Excretion = filtration − reabsorption + secretion; compare C_x with GFR: C_x < GFR → net reabsorption (glucose, urea, Na⁺); C_x > GFR → net secretion (PAH, creatinine slightly, K⁺ when loaded).