Energetic coherence is indispensable for various operations, including precise measurement of time and acceleration of quantum manipulations. Since energetic coherence is fragile, it is essential to understand the limits in distillation and dilution to restore damage. The resource theory of asymmetry (RTA) provides a rigorous framework to investigate energetic coherence as a resource to break time-translation symmetry. Recently, in the independent and identically distributed (i.i.d.) regime where identical copies of a state are converted into identical copies of another state, it was shown that the convertibility of energetic coherence is governed by a standard measure of energetic coherence, called the quantum Fisher information (QFI). This fact means that QFI in the theory of energetic coherence takes the place of entropy in thermodynamics and entanglement entropy in entanglement theory. However, distillation and dilution in realistic situations take place in regimes beyond i.i.d., where quantum states often have complex correlations. Unlike entanglement theory, the conversion theory of energetic coherence in pure states in the non-i.i.d. regime has been an open problem. In this Letter, we solve this problem by introducing a new technique: an information-spectrum method for QFI. Two fundamental quantities, coherence cost and distillable coherence, are shown to be equal to the spectral QFI rates for arbitrary sequences of pure states. As a consequence, we find that both entanglement theory and RTA in the non-i.i.d. regime are understood in the information-spectrum method, while they are based on different quantities, i.e., entropy and QFI, respectively.
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