What Is NIBRS?
An incident is "one or more offenses committed by the same offender, or group of offenders acting in concert, at the same time and place".
Acting in concert "requires that the offenders actually commit or assist in the commission of the crime(s). The offenders must be aware of, and consent to, the commission of the crime(s); or, even if nonconsenting, their actions assist in the commission of the offense(s). This is important because all of the offenders in an incident are considered to have committed all of the offenses in the incident. If one or more of the offenders did not act in concert, then there is more than one incident involved."
Same time and place "means that the time interval between the offenses and the distance between the locations where they occurred were insignificant. Normally, the offenses must have occurred during an unbroken time duration and at the same or adjoining location(s). However, incidents can also be comprised of offenses which by their nature involve continuing criminal activity by the same offender(s) at different times and places, as long as the activity is deemed to constitute a single criminal transaction."
FBI, Uniform Crime Reporting, National Incident-Based Reporting System, Volume 1: Data Collection Guidelines, September 1996, pages 16-17.