An inertial reporting system is such a reporting system that either rests or moves in a straight line with a speed constant in absolute value and direction.
However, our planet Earth, firstly, moves in a circular orbit around the sun, and therefore has some centripetal acceleration, and secondly, revolves around its own orbit. Therefore, strictly speaking, the reporting system associated with the Earth is not inertial, however, in the overwhelming majority of cases it can be taken as inertial, since the masses of bodies are much less than the mass of the Earth and their trajectories are much less than its radius.
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