Formation Record of TII-T: On the Emergence of Time as Irreversible Information Accumulation

This document records the formation of the temporal formulation TII-T, in which time is described as a structural notion associated with irreversible informational accumulation rather than as a fundamental parameter. It traces the conceptual pressures, rejected alternatives, and boundary conditions that shaped the development of the temporal description, with particular attention to the roles of records, constraint propagation, and observer-embedded reasoning. This formation record does not function as an explanation, justification, or defense of the framework itself. Instead, it preserves the reasoning trajectory through which the temporal formulation took shape, maintaining transparency about the decisions, limits, and unresolved tensions encountered during its development. The document is intended to support critical examination, reinterpretation, and independent inquiry, without prescribing specific extensions or validation paths.