Incurred samples are a real that we speak about directly after bioanalytical method validation. It's a required step in which we select some samples to reanalyse cause of the use of calibration standards and QC samples during validation may not fully mimic the actual study samples. Differences for instance in protein binding, back-conversion of metabolites during storage, sample inhomogeneity or co-medications may affect the accurate quantification. Therefore it is recommended to evaluate accuracy of incurred samples by reanalysis of study samples in separate runs at different days.