This is an action by an attorney to collect fees, in which the determinative question on appeal is the sufficiency of the trial court’s findings.
The plaintiff Max Barash (appellee here), alleged in his complaint that he had been employed to represent the defendants Olen F. Featherstone and Martha Featherstone (appellants)1 in administrative proceedings involving extensive federal oil and gas leases, the reasonable value of the services being $96,000.00, $11,000.00 of which had been paid. Judgment was demanded for the claimed balance of $85,000.00. The defendants’ answer admitted various allegations concerning the subject matter and circumstances of the employment, denied that the reasonable value of the services actually rendered was the amount claimed, and alleged that such reasonable value did not exceed the amount which defendants already had paid. Among the affirmative defenses interposed was that “plaintiff accepted $32,940.102 paid by defendant up to and at the termination of plaintiff’s employment as full payment of plaintiff’s unliquidated claim for services and thereby released defendant from further liability”.
At the trial plaintiff introduced evidence tending to show that his legal services for the defendants were complicated, his qualifications eminent; that the time actually expended, if not reasonably required, in their performance totaled hundreds of hours over a period of almost three years; that while he made interim billings, which were promptly paid by the defendants, his final billing for an additional $85,000.00, covering much of the period for which previous bills had been submitted, was made pursuant to an express understanding between him and Mr. Featherstone that interim billings would be made only for “office expenses” or on a “minimum basis”, and that upon completion of the work the parties would get together on a final settlement. While the plaintiff offered neither time records nor expert testimony as to the money value of his services, his testimony if accepted at its face value would indicate that they were time consuming, complicated and substantial.
Featherstone denied that there was any understanding for delayed billings, and introduced evidence tending to show that the circumstances were such as to make unlikely any such agreement. Defendants’ evidence further tended to show that the amount of time reasonably devoted by plaintiff to defendants’ affairs was limited, that the results achieved were uncertain or unsatisfactory, and that, in the view of qualified experts with limited awareness of the circumstances involved the amount already paid exceeded the reasonable value of plaintiff’s services.
Following a trial of several days’ duration, the trial court, by endorsement, approved written findings of fact tendered by counsel for plaintiff. The first eight findings were largely recitations of undenied allegations of the complaint or uncontroverted facts or documents shown by the evidence. The last two findings were as follows:
“IX. There was no specific agreement between plaintiff and defendant Featherstone as to the amount that plaintiff was to be paid for his services, the matter of the total fee being left open between plaintiff and defendant Featherstone.
“X. Based upon all the evidence in the case, a fair and reasonable total *249fee to be paid by defendant Feather-stone for plaintiff’s legal services is the sum of $22,500.00, being $7500.00 over and above the amount which has already been paid to plaintiff.”
The conclusions of law added nothing by way of facts to the findings. Pursuant to its conclusion “that a fair and reasonable amount to be paid to plaintiff, in addition to the fees already received, is the sum of $7500.00”, the court entered judgment against the defendants for that amount, with costs.
The defendants attack this judgment on several grounds, only one of which warrants extended discussion: “That the findings of fact and conclusions of law made by the trial court are not sufficient to form a basis for the decision”.
Rule 52, Federal Rules of Civil Procedure, requires the trial court in actions tried upon the facts without a jury, or with an advisory jury, to find the facts specially.3 The purposes of this rule are to aid the appellate court by affording it a clear understanding of the ground or basis of the decision of the trial court, to make definite what is decided in order to apply the doctrines of estoppel and res judicata to future cases, and to evoke care on the part of the trial judge in considering and adjudicating the facts in dispute.4 The sufficiency of findings must be measured by the requirements of the rule and in the light of these purposes.
Proper and adequate findings of fact are not only mandatory,5 but highly practical and salutory in the administration of justice. It has been pointed out that the trial court is a most important agency of the judicial branch of the government precisely because on it rests the responsibility of ascertaining the facts.6 The Supreme Court recently underscored the responsibility of the court with respect to findings, and was critical of any indiscriminate dependence upon counsel in formulating them.7 Whatever difficulties there may be under various circumstances in the application of the “clearly erroneous” rule8 in support of the trial *250court’s findings, these difficulties are immeasurably compounded by dubious findings. And when findings wholly fail to resolve in any meaningful way the "basic issues of fact in dispute, they become clearly insufficient to permit the reviewing court to decide the case at all, except to remand it for proper findings by •the trial court.9
As serious as these requirements may become in their non-observance, they are far from rigid and unworkable, or unadaptable to practical •court administration. For example, if there is no dispute between the parties about the facts, allegations of the complaint may be accepted as true, thus eliminating the necessity of formal findings.10 Apart from express admissions, if the facts themselves are clear and undisputed the absence of findings may not be fatal since they are not a jurisdictional prerequisite to an appeal.11 General findings which realistically meet and resolve the issues in dispute may be sufficient in the absence of occasion or request for more specific ones.12 Where the factual foundations for the determination and award of attorney’s fees are without dispute a general finding as to their reasonable value may suffice.13 The rule does not require the making of elaborate findings extending into minute and unnecessary detail on every feature of the case, but is met in full measure if the findings cover in clear, definite and concise language the contested issue or issues in the case.14 An elaboration of reasons which persuade the trial court to find as it does are not essential and, indeed, may constitute a violation of the rule against prolixity.15 Findings may be sufficient if they permit a clear understanding of the basis of decision of the trial court, irrespective of their mere form or arrangement.16 There is also flexibility in method, as findings of fact may be dictated into- the record in open court and adopted as such, prepared initially in writing and filed at the close of or following the trial, or included in an opinion or memorandum decision of the court without special designation.17 Despite the requirement for *251separate statement, the appellate court in appropriate cases may treat factual determinations as findings although labeled conclusions.18 While findings should be in substance the product of the judge’s adjudication and not a mere adoption of those proposed by one of the parties, the court may avail itself of the assistance of counsel in preparing them pursuant to its direction or in submitting proposals either before or after the decision, in aid of the court’s ultimate determination.19
Applying these principles, and yet mindful of this flexibility and practicality in the operation of Rule 52(a), it must be recognized that the findings of fact before us are insufficient.20 There is little or nothing in the purported findings of fact here to indicate the basis of the trial court’s determination of what a reasonable attorney’s fee was in terms of the basic facts in controversy. The findings do not resolve the real questions in issue, which went beyond the general application of a reasonable standard and specifically involved. the extent, nature and importance of the services rendered; the time reasonably required; whether as alleged in defendants’ third defense the plaintiff had accepted the amounts already paid as full compensation to the dates of payment and, if not, what weight was to be attached to the unbilled period, the final results and the prior billings.21
There was sharp conflict of evidence and permissible inferences bearing on these and related points, and concerning all of them the findings of fact are silent22 Even though the entire record below is examined, what views the trial court entertained concerning them can only be surmised.23 This leaves no alter*252native but to remand the case for the making of adequate findings and related purposes.24
The defendants also contend that the evidence is insufficient to support the findings of fact. Until adequate findings are made by the trial court, it seems inappropriate to comment further concerning the evidence.
Reversed, with directions to permit the taking of additional evidence, if offered, to make findings of fact and conclusions of law in conformity with Rule 52(a), and to enter judgment consonant with them.