An incident report includes the who, what, where and when facts that were involved in an incident, according to About.com. There also should be a section for explaining how the incident happened. Incident reports should be clear and concise. It is important to include only the facts that occurred without the inclusion of emotional responses.
Writing an incident report requires making a judgment about what to include and what to exclude, notes Nurses Service Organization. For example, when writing about an eyewitness account of an accident, the report writer includes who had the accident, who saw the accident, any details that led to the accident and details of the accident itself. Additional information is given on where the accident occurred. For instance, the report may state if it was inside or outside, if that is important. A thorough description of location could help others visualize what happened. Dates and times are crucial as well.
One thing that should be omitted from incident reports is speculation, notes Nurses Service Organization. Speculation includes making assumptions, which are personal accounts, not facts. However, About.com states that if a person does want to record her personal feelings about an incident, it should be done separately from the official incident report.