We describe a geometric and symmetry-based formulation of the equivalence principle in non-relativistic physics. It applies both on the classical and quantum levels and states that the Newtonian potential can be eliminated in favor of a curved and time-dependent spatial metric. It is this requirement that forces the gravitational mass to be equal to the inertial mass. We identify the symmetry responsible for the equivalence principle as the remnant of time-reparameterization symmetry of the relativistic theory. We also clarify the transformation properties of the Schroedinger wave-function under arbitrary changes of frame.
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