This document discusses inertial frames of reference and defines them as frames of reference where Newton's laws of motion hold. It provides several descriptions of inertial frames, including that they have constant velocity or are non-accelerating. The document proves that two frames moving at a constant velocity relative to each other will measure the same acceleration for objects, showing that both frames are inertial. It concludes that any frame with the same constant velocity as an inertial frame is also inertial.