https://www.commoncoreontologies.org/ont00001982

x describes y iff x is an instance of Information Content Entity, and y is an instance of Entity, such that x is about the characteristics by which y can be recognized or visualized.

the content of an accident report describes some accident

It is possible that this relation should be a functional property, that is for all x, y, z if x describes y and x describes z then y = z. For example, if a financial report x describes the quarterly results of a company y and that same financial report describes the quarterly results of a company z, then it should be inferred that companies y and z are the same. We refrained from classifying the relation as a functional property on the concern that descriptions are multifaceted and so consequently it may be that the same report would contain descriptions of multiple entities.