You can see it by removing the steering column covers but to replace it you'll need to remove the air bag and steering wheel too. The contact reel is centered with the steering wheel and has to be or it breaks. It can only turn in either direction so many times and then it runs out of wire (inside) and it breaks. Its casing is clear plastic but you might not be able to see the broken internal wire just by looking at it and SRS diagnostics, repairs aren't typically a job for the average DIYer. One should check for present SRS codes, clear them and see it returns before jumping into such a repair. Whatever you do, do not try testing any SRS parts with voltage, like an ohm meter as you could blow an air bag if you don't know what you're doing with it.