1) Alkaline phosphatase is present in almost all human tissues
2) From a clinical standpoint, the 2 most likely organs involved in a patient with an elevated alkaline phosphatase level are the hepatobiliary system or bone (in non-pregnant patients).
3) An elevated GGT in the setting of elevated alkaline phosphatase suggests a hepatobiliary etiology for the elevated alk phos
4) Increased alkaline phosphatase levels in some of the more frequently tested bony etiologies is such as osteomalacia and paget's disease is due to active bone formation by osteoBLASTS (alkaline phosphatase is a byproduct). In this case GGT will typically be normal.
Hope that helps