Introduction to Temporal Flux and the Entropic Baseline at T = 0 in Modulus Time

Abstract This paper presents a preliminary framework for Modulus Time (MT), a symmetric representation of absolute time allowing both forward (+T) and backward (T)evolution. We introduce temporal flux ϕτ as a measure of temporal evolution, usingentropy change as a physically grounded proxy. The framework is conceptually alignedwith General Relativity and cyclic cosmology. This draft is intended for developmentalprogress.