Dot-Wave Unified field theory
The dot-wave unified field theory is based upon the premise that the basis of the universe is a very simple structure which forms all things. There are three ingredients necessary to produce a universe.
A plus dot and a minus dot are charged subparticles of basically zero size. They are point charges. They have the properties of charge, momentum, electrical energy.
A plus dot when combined with a minus dot produces a bipolar dot. This has the properties of mass, energy, spin.
The electrical world combines to produce the mechanical world and visa versa. Therefore kilograms are sister units of coulombs. We can say that kilograms are AC type coulombs since they are the results of the combination of two charges.