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A verdict of not guilty constitutes an acquittal. In other words, to find a defendant not guilty is to acquit. At trial, an acquittal occurs when the jury (or the judge if it's a judge trial) determines that the prosecution hasn't proved the defendant guilty beyond a reasonable doubt.
Motion for a Judgment of Acquittal. (a) Before Submission to the Jury. After the government closes its evidence or after the close of all the evidence, the court on the defendant's motion must enter a judgment of acquittal of any offense for which the evidence is insufficient to sustain a conviction.
For example, consider a defendant charged with arson and burglary. At trial, the prosecution presents almost no evidence of arson. The defense would be well advised in that situation to bring a judgment of acquittal as to the arson charge.
If, at the close of the evidence for the state or at the close of all the evidence in the cause, the court is of the opinion that the evidence is insufficient to warrant a conviction, it may, and on the motion of the prosecuting attorney or the defendant shall, enter a judgment of acquittal.
A motion for a judgment of acquittal can be granted only if no reasonable jury could find beyond a reasonable doubt that the defendant committed the crime charged. This essentially means that the prosecution's evidence is too weak to support a conviction, viewing it as generously as possible.