The most common and most likely answer to this crossword clue is the 7 letter word SUBSUME
I've seen this crossword clue in Financial Times
S
U
B
S
U
M
E
More clues leading to the result SUBSUME
Buddy explains!

The straight part
We know that "Incorporate" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case incorporate = subsume.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does SUBSUME mean?
SUBSUME verb- To place (any one cognition) under another as belonging to it; to include or contain something else.
- To consider an occurrence as part of a principle or rule; to colligate