According to the IEEE 829 Standard for Software Test Documentation, an incident report should include the identification of configuration items of the software or system (i), the software or system lifecycle process in which the incident was observed (ii), a description of the anomaly to enable reproduction of the incident (iii), and the classification of the cause of the incident formetrics and reporting purposes (v). The number of occurrences of the incident is not typically included.
Reference: ISTQB CTFL Syllabus, version 4.0, aligns with the IEEE 829 Standard for Software Test Documentation regarding the content of an incident report.