This work presents a structural formulation of inertia within a framework in which physical time and mass are not treated as fundamental primitives. Inertia is described as an emergent response associated with the reorganization of physical records under changes in kinematic state. The underlying structure assumes a fundamental ordinal ordering λ, interpreted as an abstract ordering relation rather than physical time. Physical states correspond to consolidated records, and temporal intervals arise operationally from repeatable registration processes. Within this setting, a change in motion corresponds to a reconfiguration in the relation between ordinal ordering and the structure of consolidated records. We introduce the notion of structural overhead, defined as the minimal excess reorganization required to preserve consistency of the record network when the kinematic configuration is altered. This structural response provides an effective account of resistance to acceleration. In the regime of small accelerations and smooth structural variation, the formalism recovers classical dynamics. The relation F=maF = maF=ma appears as an effective law, with mass interpreted as a parameter encoding structural response rather than as a fundamental property. The same structural mechanism yields a unified interpretation of inertia and gravitation. Gravitational effects correspond to spatial variations in the conditions governing record consolidation, while inertia reflects resistance to structural reconfiguration. The equivalence between inertial and gravitational mass thus follows from their shared structural basis. The framework is compatible with special and general relativity in their respective domains of validity and provides a consistent structural basis for approaches in which time and mass are emergent quantities.