It depends on the document, year, location etc as hexagon789 said - context helps.
I can't speak for the accident report, but I can give you an example:
My 1956 working time table (WTT) of freight trains covering Todmorden to Harwood Junction (Blackburn) shows the daily morning coal train...
It travels from Rose Grove (Burnley) westwards calling at three stations:
Padiham
Simonstone
Great Harwood and back again.
1. It goes to Padiham station, the train is split into three there, coal for Padiham, coal for the other two stations and coal for the nearby power station.
2. The train goes to the power station to deliver the coal. It's not shown in the WTT as the power station isn't listed here - but that's what it does.
3. The engine returns and is reconnected to the coal wagons for the remaining two stations and proceeds west to Great Harwood passing Simontone without stopping.
4. The coal is dropped off at Great Harwood and the train proceeds back eastwards but this time stops at Simonstone to deliver coal there.
Now in this WTT it states that unless otherwise noted, the times given are departure times. As for the final destinations of the coal - at all three stations there were coal merchants based there, and it's actually them that distributed the coal out to their customers but no specifics are given.
It's only from sometime 1969 to 1973 onwards that with all three stations gone plus most of the line that BR rename the remaining section to the power station as Padiham C.E.G.B. siding. Any train listed from then on would probably be listed as going to the power station.
So as said, it depends on what you're looking at, year, location etc - if you could provide a link to the accident report we might be able to help you.
Thanks,
Andy.