A police report documents the facts of a traffic accident, including date, time, location, involved parties, vehicle information, witness statements, and observed road conditions. It typically includes a narrative description of the event and a diagram illustrating the positions of vehicles. However, it generally does not assign blame or determine legal responsibility for the incident. A simple example would be a report noting that Vehicle A struck Vehicle B while changing lanes, without stating which driver was at fault.
The distinction between recording facts and determining fault is crucial. Assigning blame requires legal interpretation and consideration of factors beyond the immediate scope of the accident scene. This determination often relies on subsequent investigation, review of applicable traffic laws, and potentially, court proceedings. Historically, police reports served primarily as records of events, leaving liability determinations to insurance companies and the legal system. This separation helps maintain objectivity in the initial documentation process.