Incident reports should be objective and factual, not colored by personal opinion.
In an incident report, you are actually performing the task of a reporter. Frequently, incident reports are prepared after crimes, disasters, or other problems occur. They can also be commissioned after less dramatic events, such as an argument in the workplace. As someone who is given the job of describing an unexpected event, you can use the same sorts of questions that guide journalists: Who? Why? What? When? How? The person reading your incident report should be able to understand what happened, how and why it happened, what happened as a result, and what is being done to prevent it from happening again. Imagine a pyramid or a triangle ...