What is the test for making a statement of decision in a non-jury trial?

Upon timely request of a party in a nonjury trial, a trial court must render a statement of decision addressing the factual and legal bases for its decision as to each of the principal controverted issues in the case. (Code Civ. Proc., 632; Muzquiz v. City of Emeryville (2000) 79 Cal.App.4th 1106, 1124.) However, the statement of decision need not address all the issues raised by the parties, but merely the ultimate facts on which the decision is based. (Id. at pp. 1124-1125.) Furthermore, even if a court fails to make a finding on a particular matter, the omission is harmless if the judgment is otherwise supported, unless the evidence is sufficient to sustain a finding in favor of the

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