The investigation of an injury, loss-producing accident and a near miss incident with high probability of recurrence and high loss potential is essentially the same. The only difference is that in the case of an accident one determines what happened and in the case of a near miss incident, what could have happened. Therefore, the difference is the actual losses created by the accident and the potential losses that could have been caused by the near miss incident, under slightly different circumstances. The investigation processes are almost identical as high potential near miss incidents should be treated with the same rigor as accidents.