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 South Dakota, during a bench trial, where the trial is conducted before a judge without a jury, the judge is responsible for making 'findings of fact' based on the evidence presented. These findings are the judge's written statements detailing what facts they believe to be true from the trial evidence. The judge also assesses the credibility of witnesses and the weight of their testimonies, and may accept or reject portions of it as they see fit. The findings of fact by the judge carry the same weight as a jury's verdict and are crucial during an appeal, as they can counter the presumption that the judgment was valid. On appeal, the sufficiency of the evidence to support these findings can be contested. In contrast, 'conclusions of law' are the judge's application of legal principles to the established facts, resulting in a legal judgment. For instance, in an age discrimination case, the judge's decision on whether discrimination occurred is a finding of fact, while the decision on whether the ADEA applies is a conclusion of law. These distinctions are important for understanding the roles and decisions made by a judge in a bench trial and the potential grounds for appeal.