Algebraic Reconstruction Technique, also known as ART, is the go-to method for medical image reconstruction. For more than 50 years, since the original paper about ART is published, various reconstruction methods based on ART emerged for faster runtime performance. These methods are designed to suit different types of hardware. However, none of these methods is ART equivalent. In this work, I introduce a new implementation method that is ART equivalent, has a very fast runtime performance, and is very scalable on today and future hardware. It opens a brand new door to how we should implement ART in the future.