This paper proposes a unified mathematical framework for inertial measurement unit (IMU) preintegration in inertial-aided navigation system in different frames under different motion condition. The navigation state is precisely discretized as three part: local increment, global state, and global increment. The global increment can be calculated in different frames such as local geodetic navigation frame and earth-centered-earth-fixed frame. The local increment which is referred as the IMU preintegration can be calculated under different assumptions according to the motion of the agent and the grade of the IMU. Thus, it more accurate and more convenient for online state estimation of inertial-integrated navigation system under different environment.