This paper presents the complete picture of the Non-Equilibrium Unified Theory. By introducing the complexity/environmental factor D as the mediating medium and defining the non-equilibrium force F, gravity and electromagnetic interactions are described within a single unified wave equation. The basic equations are extremely simple, yet they uniformly reproduce Newtonian grav- ity, Coulomb ’s law, Friedmann equations, black holes, dark matter, planetary magnetic fields (Earth, Jupiter, etc.), galactic and black-hole magnetic fields, and accelerator-based power generation. Special emphasis is placed on the mass magnetic field equation, the equivalence of charge and distance, and the exact accelerator power-generation formula taken directly from“ 発電量.pdf ”. Negative mass is rigorously excluded, and the universe is shown to be fully deterministic under the time evolution of the D-field. This theory offers a new paradigm independent of general relativity and quantum field theory while naturally reproducing a wide range of observed phenomena. Keywords: non-equilibrium unified theory, D-field, gravity–electromagnetism unifica- tion, mass magnetic field, charge–distance equivalence, planetary magnetism, accelerator power generation