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The institution or business has policies that define what should be included in an incident report. All such reports simply state "the facts", even if "the facts" differ according to various parties. The report states the Who, What, When, Where, and What action was taken. It should not make an attempt to answer 'Why" or to assign blame. For example, a customer might report, "I fell on the icy sidewalk" which is written on the incident report. The report might describe the sidewalk conditions: "Sidewalk was clear and dry at 8am but at 10am a light dusting of snow had fallen." It may state a corrective action: "Custodian applied more rock salt to the area." It likely states whether the customer needed or requested medical services: "Customer did not want an ambulance but a call was made anyway. Customer was checked by paramedics but refused transport to the hospital."

Emotions and blaming do not belong in incident reports.

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