Theory of Machine
A rigid body, under the action of external forces, can be replaced by two masses placed at a fixed distance apart. The two masses form an equivalent dynamical system, if

The center of gravity of the two masses coincides with that of the body
The sum of mass moment of inertia of the masses about their center of gravity is equal to the mass moment of inertia of the body
The sum of the two masses is equal to the total mass of body
All of these

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Theory of Machine
When the belt is stationary, it is subjected to some tension known as initial tension. The value of this tension is equal to the

Sum of the tensions on the tight side and slack side of the belt
Tension in the tight side of the belt
Average tension of the tight side and slack side of the belt
Tension in the slack side of the belt

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