When the trial in a lawsuit is before a judge rather than a jury, the judge will make written statements of the facts the judge found to be true based on the evidence admitted in the trial. These written statements are called findings of fact, and in an appeal from a trial before a judge (a bench trial), the trial court’s findings of fact have the same force and dignity as a jury’s verdict upon questions.

In such a bench trial, the court (judge) is the sole judge of the credibility of the witnesses and the weight to be given their testimony. The trial court may believe one witness, disbelieve others, and resolve inconsistencies in any witnesses’s testimony.

The legal significance of a trial court’s findings of fact lies in their potential to rebut the presumption of the validity of the judgment when a party challenges the legal and factual sufficiency of the evidence to support the findings on appeal.

In contrast, conclusions of law generally involve the application of the law to facts, resulting in a legal conclusion. For example, in an age discrimination lawsuit, the judge’s determination of whether the employee was discriminated against on the basis of age would be a finding of fact, and the judge’s determination of whether the employer was governed by the Age Discrimination in Employment Act (ADEA) would be a conclusion of law.

In New Hampshire, during a bench trial, where the trial is conducted before a judge without a jury, the judge makes determinations known as 'findings of fact' based on the evidence presented. These findings carry the same weight as a jury's verdict and are critical in the event of an appeal. The judge in such trials assesses the credibility of witnesses and the weight of their testimonies, making decisions on which witnesses to believe or disbelieve. On appeal, the trial court's findings of fact can counter the presumption that the judgment was valid, especially if a party contests the sufficiency of the evidence. Conversely, 'conclusions of law' are the judge's application of legal principles to the established facts, such as determining the applicability of specific laws like the Age Discrimination in Employment Act (ADEA) in an age discrimination case. These legal conclusions are also subject to review on appeal, but the standard of review is different from that applied to findings of fact.