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Why is $F = mg - T$ in this case?

The situation is as follows: I am told that $F_{net} = mg - T$ in this case, but doesn't that not take into account that $T$ isn't applied to the center of mass? Newton's second law is defined for ...
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Two Different Sorts of Inertia: Inertial Mass and Moment of Inertia

There are two different sorts of inertia: inertial mass and moment of inertia. I am currently reading about moment of inertia. Now, I know inertia is an important concept; with it, we can determine ...