An incident is anything which happened. These are non-ideal if one has stored it and has it in contact with any aspect of reality.
One common sub-type of incidents are those which include pain and unconsciousness. These, if stored and linked, can be activated by circumstances similar to some aspect of the incident, and thus automatically apply feelings or other content from the original incident to the present-time.
So it is useful to erase any such non-ideal incidents.
Some methods of erasing incidents work by experiencing the incident again deliberately. While this can reduce spiritual-charge if strong attention is used, the action of moving forward on a time-line is, to some extent, making the incident more persistent.
It is more efficient to erase the incident as a bidirectional flow along the relevant part of the time-line, as this erases is much more easily than only moving forward across the time-line.
Any incident involves things other than oneself (or can be seen as applying to different parts of oneself as a composite), including other beings, aspects the universe itself, etc. It is better to erase all recorded aspects of any incident, which can include any relevant other beings etc.
One way of erasing all relevant beings, using a visual-mapping of the time-line, is to map each being as a separate parallel time-line (some might be different lengths, as some beings might have only been present for parts of the incident). Then one erases all these parallel time-lines, by knowingly doing the bidirectional flows along them.
If when processing one asks for incidents that one can comfortably face, then one will usually be able to process them effectively (although some major incidents can take considerable time to process completely) and find correct data from them as spiritual-charge decreases.
But if one asks for certain incidents, whether one is willing to face them or not, then one way of avoiding facing something that one cannot yet handle, is to create false data instead. This is the main reason behind the false data found in some incident-handling approaches.
It is more efficient to first process any relevant Excuses-and-justifications before processing an incident, because Excuses-and-justifications can hold an incident in place for their own use, making it either far more difficult to erase, or re-creating it again after it is erased.