Modelling the equivalent series resistance's voltage in a circuit
The "equivalent series resistance" in the model is not physically localized like a real resistor, so it doesn't have its own voltage drop.  The point of including it in the model is that, if you treat the inductor as a black box (i.e., you can only access the terminals, not the internals) it behaves the same way as an ideal inductor in series with a resistor.  It makes the circuit analysis easier, but that doesn't mean it's literally true...it just seems that way until you look inside.