When the Trump Organization purchased their golf course in Jupiter, Florida, in 2013, they paid $5 million for the club, longtime Trump Organization controller Jeff McConney testified.

But when they put the property in their books, they listed the purchase price at $46 million, said McConney.

The $41 million jump in price was attributed to the potential that Trump would have to pay back the purported "refundable" fees paid by each of the club's members, according to McConney.

While listing $46 million as the total purchase price, the Trump Organization failed to account for the $41 million dollars in fees on the liability side of the company's books, said state attorney Andrew Amer.

"Even if they do have to repay at some point in time, that is way out in the future, correct?" Amer asked, which McConney conceded was the case.

In 2013, the Trump Organization increased the value of Trump National Golf Club Westchester in Briarcliff Manor, New York, based on the planned addition of 71 midrise housing units, state attorney Andrew Amer said during his questioning of longtime Trump Organization controller Jeff McConney.

The company said the units, when built, would be worth $101 million -- even though the company was given an appraisal by real estate firm Cushman & Wakefield that put the value of the units at $43.3 million, Amer said.

"The value remained the same in 2015, based on a telephone conversation that you had with Eric Trump on Nov. 17, 2015, where Eric Trump said to you, 'Leave value as is,'" Amer asked McConney.

"Correct," McConney answered.

"So notwithstanding that there was this appraisal, Eric Trump told you to leave the value as is?" Amer repeated.

"Correct," McConney replied.

McConney also testified that at some point, he and former Trump Organization chief financial officer Allen Weisselberg added a 30% "brand premium" to the valuations of some of Trump's golf properties.

New York Attorney General Letitia James argued that Donald Trump's legal team is trying to "sow chaos" by pausing the ongoing trial, and that a pause would risk creating a "cascade of delays" to Trump's multiple legal matters, according to a letter filed by the AG after Trump sought to stay the proceedings.

"Defendants cannot come close to demonstrating that the equities or the merits favor the truly extraordinary relief of upending an ongoing trial midstream," James wrote.

James argued that the request to pause the trial while awaiting the appeal of the judge's partial summary judgment issued last week would be unreasonably disruptive to both parties and the witnesses scheduled to testify in the case.

"And tellingly, they waited until after Mr. Trump decided to stop attending the trial," the letter said. "Defendants have thus sought to interrupt trial midcourse in a highly disruptive manner, and this Court should deny an interim stay on that basis alone."

James also accused Trump's legal team of attempting to "play one court against the other," by pitting his civil matter against the schedule of Trump's other pending cases.

The former president, over the next seven months, faces criminal trials in the Georgia election interference case, the federal election interference case, the New York hush money case, and the federal classified documents case.

When the Trump Organization valued its Seven Springs compound in New York's Westchester County at $261 million, the company included seven mansions, estimated to be worth $23 million each, that had not been built, longtime Trump Organization controller Jeff McConney testified.

In contrast, an appraiser had said Seven Springs was worth $56 million, excluding development rights for the property, which hadn't been awarded.

McConney testified that he did not factor into the valuation when, or whether, the homes would be built.

"You have treated, for the purposes of this valuation, a profit of $23 million per home as if it were realized immediately?" asked Andrew Amer with the New York attorney general's office.

"Correct," McConney said.

Amer said that Trump Organization VP Eric Trump, in a call with McConney the following year, instructed McConney to continue to value the seven mansions the same as he did in 2013.

McConney is testifying as a hostile witness since he is also a named defendant in the case. It gives Amer wider latitude in his examination, though defense attorneys have made several objections about leading questions.

The proceedings were briefly interrupted by the blaring of a horn that was audible in the courtroom, prompting Amer to interrupt his questioning and remark, "Someone is having a celebration."

Judge Engoron, who has displayed a dry wit throughout the trial, responded, "Maybe they're celebrating us."

Deutsche Bank relied on the strength of Donald Trump's "financial profile" when deciding to loan the former president roughly $125 million related to the purchase of the Trump National Doral golf club in 2011, according to retired Deutsche Bank executive Nicholas Haigh.

Haigh testified that because Trump used the golf course and spa as collateral -- relatively "unusual" assets that Deutsche Bank would struggle to sell in the event of a foreclosure -- the bank leaned on the strength of Trump's larger portfolio.

"[Trump] is guaranteeing he will repay our loan -- all the money due on the loan," Haigh said about the terms of the loan. "He is also guaranteeing if the result is losing money, he will pay the cost of that shortfall."

Haigh said that he personally reviewed Trump's statement of financial condition when determining whether to sign off on the loan.

"My conclusion was the client owned a lot of real estate, which was not surprising," Haigh said about his findings after reading Trump's financial statement.

Previous witnesses in the trial have offered insights into how Trump's annual financial statement was drafted, finalized, and provided to banks to fulfill loan obligations. Haigh is the first witness to testify from the perspective of the banks, which considered the statements when deciding whether to do business with Trump.