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Further generalization of the parallel axis theorem gives the inertia tensor about any set of orthogonal axes parallel to the reference set of axes x, y and z, associated with the reference inertia tensor, whether or not they pass through the center of mass.<ref name="Abdulghany">A. R. Abdulghany, American Journal of Physics 85, 791 (2017); doi: https://dx.doi.org/10.1119/1.4994835 .</ref>
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The parallel axes rule also applies to the [[second moment of area]] (area moment of inertia) for a plane region ''D'':
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