Answer :

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The organ that is responsible for the elaboration and excretion of urine is the kidney.

Here's how the process works:

1. The kidneys filter waste and excess substances from the blood to produce urine.
2. Urine is then transported from the kidneys to the bladder through tubes called ureters.
3. The bladder stores the urine until it is released from the body through the urethra during urination.

In summary, the kidneys play a crucial role in maintaining the body's balance of fluids and electrolytes by producing and excreting urine.