From Macross Compendium

Inertia Store Converter

Adopted in the VF-25 and the VF-27, it has the nickname "inertial buffer"; an inertia buffer that stores inertia and includes a conversion system. Essentially, inertia, to a degree, is distributed where the mechanism attempts to store and convert the amount of inertia which the airframe and pilot cannot withstand into temporary dimensional distortion field energy; the excessive inertia that exceeds the endurance limit of the airframe and human body is overcome by gradually reducing it on the airframe and the pilot over time.