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...