We present the geometric foundations and derivations of equations of motion for symmetric teleparallel theories of gravity in the coincident gauge and covariant frameworks. We discuss the theoretical challenges introduced by the auxiliary fields responsible for the covariantization procedure. We elucidate a tetradic structure interpretation behind this covariant formulation. Regarding the effect of covariantization at the level of the equations of motion, we explicitly show that the only physical change, in case of setting an arbitrary energy-momentum tensor to the right-hand side, resides in the requirement of the fulfillment of the covariant conservation laws. Also, we have explicitly introduced the fundamental covariantly conserved teleparallel tetrad for the symmetric teleparallel frameworks.