As far as my 'limited' understanding goes, OSHA is now using only the phrase accident as description for the impact phase. The phrase "incident" now refers to near miss incidents.
However, accident, to my opinion, refers to something that could not be prevented like an act of God so to speak an incident refers to a preventable loss after the contact phase.
Is it at all possible for you to provide clarity on this?
As defined by OHSAS 18001 "incident is work-related event in which an injury or ill health (regardless
of severity) or fatality occurred, or could have occurred". On the other hand, "An accident is an incident which has given rise to injury, ill health or fatality". As we can see, from the definitions, terms incident and accident are not limited to "act of God" events and cover any event related to injuries or ill heath.