In State v. Eldredge, 773 P.2d 29 (Utah 1989), the Court considered Utah Code Ann. 76-5-411 (1999). In that case, the defendant had been convicted of sodomy of a child, and argued on appeal that the trial court erroneously admitted statements under section 76-5-411 without making the findings required by Nelson. Id. at 34. The issue in Eldredge was therefore not any technical deficiency in the form of the findings, but rather the complete absence of findings. Although the issue was held not to have been preserved for appeal, and was therefore ultimately not determinative, Eldredge reinforced the importance of the finding requirements explained in Nelson. Id. We explained that "after considering all the relevant factors, the court must make written findings and conclusions with respect to each factor." Id.