What term describes the second paragraph of a report?

The term that accurately describes the second paragraph of a report is typically "Call Details." This section generally provides specific information related to the incident being reported, including relevant data such as the time of the call, the location of the incident, and a brief overview of the circumstances. This focused detailing is crucial for establishing the context and foundation of the report, allowing readers to understand the specifics before delving into analysis or conclusions in subsequent parts of the document.

In contrast, "Incident Report" refers to the entire document rather than a specific paragraph. "Descriptive Analysis" usually pertains to the study or examination of the data rather than the initial details provided. "Summary Details" may suggest a section that concludes or encapsulates the key findings but does not fit the role of detailing the specific facts as required in the second paragraph of a report. Therefore, "Call Details" is the best choice for describing the contents typically found in that part of the document.