  The simplest i.e. the Abelian i.e. the commutative i.e. the integrable i.e.
the flat and torsion-free i.e. the symmetric teleparallel affine connection has
been considered in many recent works in the literature. Such an affine
connection is characterised by the property that it can be vanished by a
general coordinate transformation, by fixing the so called coincident gauge.
This article focuses on the subtleties involved in the applications of the
coincident gauge.
