All three fluorine atoms are at perpendicular distance from the axis normal to the molecular plane. Boron lies on the axis, so it contributes zero. ThusThe boron mass does not enter this moment, rather than needing to be approximated or neglected.
In the printed geometry, one B–F bond lies along the in-plane axis and contributes zero. The other two fluorines have perpendicular distance ; boron is again on the axis. ThereforeThe other in-plane principal moment is the same by threefold symmetry. Hence Boron trifluoride is an oblate symmetric top with and .
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