Cyclomatic Complexity(CC):
The number of independent paths through a program.
You can count CC with 3 different ways .
1. CC = Edges - Nodes + 2
2. CC = Predicate Node(which has 2 paths) + 1
3. CC = Bounded or Closed region + 1.

Other than above the easiest way to calculate CC is to sum 
the number of binary decision statements(e.g. if, while, 
for etc) and add 1 to it.

Incident:
It is an event that occures during testing requires further 
investigation.
An incident is any situation where the system exhibits the 
questionable behavior, but often to refer to an incident as 
a defect only when the root cause is some problem in the 
item we're testing.
Other causes of incidents include misconfiguration or 
failure of the test environment, corrupted test data, bad 
tests, invalid expected results and tester mistakes.

Cyclomatic complexity is a software metric, It used to
measure the complexity of a program. It directly measures
the number of linearly independent paths through a program's
source code.

    M = E − N + 2P

where

    M = cyclomatic complexity
    E = the number of edges of the graph
    N = the number of nodes of the graph
    P = the number of connected components. 

Here main things is of identifying predicates or decision
points ( predicate node  means edge connectin two nodes).



Incident:- Its unusual or unespected behaviour that occurs
or occured in the software or appplication is caled incident
specifically designated for the task beforehand or on the
spot, It can be a hardware problem too.

It can be produced or may not be produced