We present a phenomenological model that reproduces the Lorentz factor γ = 1/√(1−v²/c²) using simple operational definitions and a two‑channel budget principle. The model is based on the reduced Compton wavelength of the electron as a natural length scale (the "step") and the corresponding light travel time as the fundamental time unit (the "tick"). A postulated conservation law k²+R²=1 expresses the fixed total capacity per tick shared between a progress channel and an internal cycling channel. Using reversal symmetry and a first‑order expansion, we obtain linear rates for the two channels, and the requirement that both channels must complete for a tick to occur leads to the geometric mean as the effective rate. The Lorentz factor then follows directly. The model is not intended as a replacement for special relativity, but as a complementary phenomenological picture that highlights the counting origin of time dilation. Limitations and possible extensions are discussed.
S.M.H Emamifar (Sat,) studied this question.