A non-equilibrium statistical mechanics approach has also been used to obtain the same result as Planck, indicating it has wider significance and represents a non-equilibrium entropy. A plot of K v versus frequency (v) for various values of temperature (T) gives a family of blackbody radiation energy spectra, and likewise for the entropy spectra. For non-blackbody radiation (NBR) emission fluxes, the spectral entropy radiance L v is found by substituting K v spectral energy radiance data into the L v expression (noting that emitted and reflected entropy fluxes are, in general, not independent). For the emission of NBR, including graybody radiation (GR), the resultant emitted entropy flux, or radiance L, has a higher ratio of entropy-to-energy (L/K), than that of BR. That is, the entropy flux of NBR emission is farther removed from the conduction and convection q / T result, than that for BR emission. This observation is consistent with Max Planck's blackbody radiation energy and entropy formulas and is consistent with the fact that blackbody radiation emission represents the maximum emission of entropy for all materials with the same temperature, as well as the maximum entropy emission for all radiation with the same energy radiance.