arXiv:2610.19486v1 Announce Type: cross Abstract: Velocity space discretization is a primary source of computational cost in deterministic methods for multiscale gas flows. A fixed velocity grid often retains redundant kinetic degrees of freedom (DOFs), particularly under near equilibrium conditions. To address this issue, this work develops a nonequilibrium-capturing formulation based on the unified gas kinetic scheme (UGKS), in which the number of kinetic DOFs adapts locally to the degree of nonequilibrium. A discrete orthogonal basis is constructed for numerical implementation, and the velocity distribution function is decomposed into an analytical local equilibrium and a basis expanded nonequilibrium component. The retained, locally adapted DOFs are evolved directly, substantially lowering computational overhead while preserving the discrete conservation of mass, momentum, and energy, as well as accurately capturing nonequilibrium states. The formulation retains the core multiscale coupling of molecular transport and collision inherent to UGKS, providing explicit and implicit schemes for unsteady and steady flows, respectively. Numerical tests across a wide range of flow speeds and rarefaction regimes (from continuum to highly rarefied) demonstrate close agreement with benchmark solutions. For unsteady flows, the explicit scheme achieves speedups of 12.64 to 58.50 over the standard UGKS. In steady state tests, only about $2\%$ of the original kinetic DOFs are required in continuum regions, accelerating each implicit iteration by a factor of 33.87. Even in the most rarefied cases, the scheme captures nonequilibrium behavior using only about $27\%$ of the original DOFs.