Accounting for carbon revenues and expenditures and determining functional zoning  for carbon compensation are crucial for achieving regional low-carbon development  and advancing the "dual-carbon" strategy. This study focuses on 200 county units  in the Dongting Lake Basin, systematically evaluating the basin's carbon income  and expenditure, and proposes strategies for functional zoning of carbon  compensation. The findings are as follows: ① Over the past 20 years, carbon  emissions in the Dongting Lake Basin have shown an overall upward trend,  i...