In this paper I propose a new way for counting the microstates of a system out of equilibrium. As, according to quantum mechanics, things happen as if a given particle can be found in more than one state at once, I extend this concept to propose the coherent access by a particle to the available states of a system. By coherent access I mean the possibility for the particle to act as if it is populating more than one microstate at once. This hypothesis has experimental implications, since the thermodynamical probability and, as a consequence, the Bose-Einstein distribution as well as the argument of the Boltzmann factor is modified.