Exiting court during the break, Trump told reporters positioned nearby that the financial statements being reviewed in court included disclaimers, which his legal team has argued absolves him of wrongdoing.

"This case is a scam," Trump said during his walk back to court.

When asked if he would consider testifying, Trump said he might.

An attorney with for the New York attorney general's office spent the first hour of direct examination methodically walking Mazars accountant Donald Bender through the Trump Organization's financial documents from 2012 through 2016.

As he addressed each document, Bender reiterated that the Trump Organization and its trustees were responsible for the accounting principles used in the records, the disclosures in reports, and the information from which the reports were based.

The state appears to be using Bender's testimony to not only get Trump's financials statements into evidence, but also to demonstrate the relatively consistent process the Trump Organization used to compile and finalize their statements of financial condition over a decade.

Justice Arthur Engoron, who was a frequent target of Trump's attacks yesterday, began the trial's second day by clarifying some of his closing remarks about the statute of limitations in the case.

After court yesterday, Trump construed his remarks as a victory, suggesting "80% of the cases is over" after leaving court on Monday.

Engoron apologized for his comments and stated that any future real estate deals "restart" the statute of limitations --- meaning that the attorney general's office needs to "connect the dots" to include the evidence about a 2011 deal discussed on Monday.

"I understand that the defendants strongly disagree on this and will appeal on this ground," Engoron said.

He concluded his remarks by reminding counsel not to relitigate issues already decided -- something that Trump's attorneys seemingly did on Day One of the trial.

"This trial is not an opportunity to relitigate what I have already decided ... that is why we have appeals," Engoron said.

Former President Donald Trump continued his attacks on New York Attorney General Letitia James before entering the courtroom for the second day of his $250 million civil fraud trial in downtown Manhattan.

"She ran on the basis 'I will get Trump' without knowing anything about me," he said to reporters outside court.

Both Trump and James are present this morning in court, where state attorneys are set to continue their direct examination of longtime Mazars accountant Donald Bender.

Former president Donald Trump and his company bid $1 billion in 2014 in an attempt to purchase the Buffalo Bills football team.

The only problem was that Trump needed a bank to help finance his bid.

Former Deutsche Bank executive Nicholas Haigh testified that when Trump turned to his bank for help, bank executives declined, fearing it would increase their financial exposure to Trump.

"Deutsche Bank was not willing to increase its credit exposure to Donald Trump at that time," Haigh said.

But the bank was still willing to help Trump by sending a letter to support his bid, according to Haigh -- on the condition that Trump Organization controller Jeffrey McConney certify that the company was still in compliance with the covenants of the three outstanding loans the bank had given Trump.

McConney verified that Trump had over $300 million in liquid assets in 2014, and that it suffered no material decrease in the value of his illiquid assets, according to a document entered into evidence today.

With that verification, Deutsche Bank issued a letter that Trump had the "financial wherewithal" to fund his bid.

Trump's effort to purchase the Bills was ultimately unsuccessful.