A procedure was developed to supplement the CRASH program in the reconstruction of accidents involving poles that are completely or partially fractured. The reconstruction procedure is based on a three-phase collision sequence whereby the total vehicle velocity change is considered as the sum of three components: (1) crushing of vehicle prior to pole fracture, (2) partial or complete fracture of pole at its base, and (3) if breakaway occurs, acceleration of the segmented pole structure by the impacting vehicle. The velocity change due to vehicle crush is obtained from the CRASH reconstruction program using energy balance equations. Base breakaway fracture energy required for partial or complete fracture for various pole types was extracted from results of pendulum tests available from the literature and used in the determination of vehicle velocity change due to pole fracture. Mathematical equations were developed for calculating the velocity change as a result of the pole inertial effect. The reconstruction procedure was tested and validated using five full-scale tests. Results from film analysis of the crash tests were compared with those obtained from the reconstruction procedure. Finally, potential applications of this reconstruction procedure to existing and future accident data collection programs are reviewed and assessed.