The closing statement, by counsel, to the trier of facts after all parties have concluded their presentation of evidence.
At the conclusion of all the evidence, each attorney presents to the judge or jury what they think the evidence means and proves, their response to the argument from the other side and why their side should win.
The attorneys then make their closing arguments. The closing arguments let each attorney tell the jury what the attorney thinks the evidence proves and why the attorney's client should win. These closing arguments may help jurors recall many details of the case, but they are not evidence. The plaintiff's attorney speaks first, followed by the defendant. Finally, the plaintiff's attorney speaks again and closes the case.