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Special relativity (SR) is usually concerned with the behaviour of objects and “observers” (inertial reference systems) which remain at rest or are moving at a constant velocity. In this case, the observer is said to be in an inertial frame of reference. Comparison of the position and time of events as recorded by different inertial observers can be done by using the Lorentz transformation equations. A common misstatement is that SR cannot be used to handle the case of objects and observers who are undergoing acceleration (non-inertial reference frames), but this is incorrect. For an example, see the relativistic rocket problem.

SR can correctly predict the behaviour of accelerating bodies in the presence of a constant or zero gravitational field, or those in a rotating reference frame. It is not capable of accurately describing motion in varying gravitational fields; in that case it must be replaced by general relativity. At very small scales, such as at the Planck length and below, it is also possible that special relativity breaks down, due to the effects of quantum gravity. However, at macroscopic scales and in the absence of strong gravitational fields, special relativity is now universally accepted by the physics community and experimental results.