A police report is a formal document created by law enforcement officers to record details about a specific incident, such as a crime or accident. It typically includes information like the date, time, and location of the event, as well as descriptions of involved parties, witnesses, and any evidence collected. These reports serve as official records that can be used in investigations, court proceedings, or insurance claims. They help ensure accurate documentation of events and provide a basis for further action by authorities, such as detectives or prosecutors.