Dynamic Present Theory (DPΦ) demonstrates that existence is an

irreversible process of Continuous Present Actualization (CPA). Real-

ity is the continuous unfolding of potential into actuality, governed by

a singular efficiency imperative: the Principle of Minimal Actualization

Cost (PMAC). From this foundational axiom, which states that CPA

intrinsically actualizes efficiently, the framework derives what standard

models only postulate: the arrow of time, inertia, the equivalence prin-

ciple, and the cosmological constant. The theory is validated across

three distinct substrates, confirming that the physics of actualization

is scale-invariant. In condensed matter, the CPA + C Rate Law re-

covers the Vogel-Fulcher-Tammann (VFT) equation for glass dynamics

(R2 > 0.99); in artificial intelligence, it predicts coherence scaling in

large language models (r = 0.957); and in cosmology, it resolves the

Hubble tension (> 10σ) and derives the cosmological constant without

fine-tuning (4.6σ preference over ΛCDM). These distinct phenomena are

unified under a single governing law. Although the physical substrates

differ, the logic of actualization is invariant. In DPΦ, reality is a process

of continuous renewal. With each instance, what can be becomes what

is.