Measured velocities must be rotated in the flow's frame of reference since inertial subrange model differs between the velocity components, and the effects of anisotropy are more pronounced in the transverse and vertical direction.
The velocities are measured in either the instrument's coordinate system (XYZ), beam coordinates or more rarely in the earth's coordinate system (east, north and up). Ideally, the instrument's x-axis is aligned with the general direction of the mean flow. Elaborate more why, for bbl flows when the vertical is hindered or when shear stress qty are desired (correlated noise is projected during rotations for some acoustic instruments).