Thermodynamic Charge Partition in Accumulation-Layer Heterostructures

We develop a thermodynamic description of accumulation-layer heterostructures in which the induced sheet density is partitioned between the near-interface accumulation-layer charge and a complementary screening charge in the surrounding structure. Treating this partition as the central state variable yields a complete Helmholtz free energy, a corrected locked-branch chemical potential, and a shifted release potential that separates energetic path selection from geometric capacitance. The physical path is selected spectrally: compressible segments remain fully screened, whereas incompressible segments evolve along a locked branch until release is triggered by the relevant gap. Differential capacitance, tunnel current and plateau width then emerge as different projections of the same coupled thermodynamic structure. A canonical two-stage self-consistent Poisson--Schr\"odinger reduction supplies universal master functions for the isolated accumulation layer and master surfaces for its finite-buffer extension, making the theory calculable across density and geometry. Comparison with magnetocapacitance and magnetotunneling data supports a picture in which nearby extended charge refills the accumulation layer and the effective screening depth grows with magnetic field.