New York Attorney General Letitia James is attending the civil trial this morning.

After greeting the press in the courtroom's gallery, James returned to same front-row seat she used earlier in the trial.

James attended the first six days of the trial but had not been in the courtroom the last week.

Donald Trump plans to attend his ongoing fraud trial in downtown Manhattan this morning, the former president said in a Truth Social post this morning.

Star witness Michael Cohen, Trump's former lawyer and self-described "fixer," will be absent from the courtroom after a medical issue delayed his testimony.

Trump will instead hear testimony from his company's assistant controller, Donna Kidder.

State attorneys also plan to call real estate executives who appraised Trump properties, as well as real estate executive Jack Weisselberg, the son of former Trump Organization CFO Allen Weisselberg, who worked on a refinanced loan for Trump's 40 Wall Street property.

Trump was in attendance for the first three days of the trial when it began two weeks ago.

State attorney Andrew Amer concluded his direct examination of Trump Hotels chief accounting officer Mark Hawthorn by applauding Hawthorn's skills and experience.

Amer highlighted that Hawthorn successfully conducted cash flow analysis, understood estimated current value, and applied the generally accepted accounting principles to his work.

Asked by Amer if he was ever asked to work on Trump's statement of financial condition -- a job that was handled by other executives like CFO Allen Weisselberg and controller Jeffrey McConney, who in earlier testimony acknowledged their lack of knowledge regarding foundational accounting principles -- Hawthorn replied that he was never approached about the task.

"I would be qualified to give it a try," said Hawthorn.

Hawthorn then stepped down from the witness stand to make way for Trump Organization assistant controller Donna Kidder to begin her testimony, after which court was adjourned for the day.

Kidder's testimony is scheduled to resume tomorrow morning, when former President Trump is expected to return to the courtroom.

Trump Hotels chief accounting officer Mark Hawthorn testified that in 2018 he inadvertently overstated the value of Trump's assets by relying on Trump's statement of financial condition.

When an outside accounting firm requested the amount of Trump's liquid assets, Hawthorn said he consulted the financial statement that listed "cash equivalents in excess of $290 million."

The New York attorney general alleges that Vornado Partnerships, a separate company with whom Trump has a limited partnership interest, owned 30% of the "cash and cash equivalents" Trump claimed in his 2018 statement.

In his testimony, Hawthorn said that information was not disclosed in the statement. He also said that he only was able to view the statement briefly in a 20-minute Google Meet session.

"It appears to have been overstated," Hawthorn said of the representation of Trump's assets on the statement.

Deutsche Bank's $378 million in loans to the Trump Organization was a "good credit decision," the bank's former risk management executive told the court at the end of more than a day of testimony.

"I think we did a reasonably thorough analysis of the information," former Deutsche Bank executive Nicholas Haigh testified under cross-examination by the defense.

An internal Deutsche Bank group evaluated Trump's financial information, personally visited Trump Organization offices to review bank and brokerage records, and conducted some appraisals of property explicitly used as collateral, according to Haigh.

Though the value that Deutsche Bank determined for the properties often differed by hundreds of millions of dollars compared to the Trump-provided value, the entities continued to have what internal bank documents described as a "long and satisfactory relationship."

"Using a Deutsche Bank-adjusted value for the assets, the net worth still exceeded $2.5 billion," Haigh said, referring to Trump's net worth as it related to a loan covenant.

When Trump decided to run for president and won the election, Deutsche Bank was supportive of the business relationship, though management was careful to monitor their particularly high-profile client, according to internal bank documents presented at trial.

"Note that the relationship continues to be monitored at the highest levels of senior management within the firm and any issues arising from the Guarantor's status as President of the United States are immediately addressed, taken to the appropriate Reputation Risk committee, and discussed with appropriate legal counsel," a credit report said.

When asked directly if the decision to work with Trump was a "good credit decision" by defense attorney Clifford Robert, Haigh responded, "I generally agree with that."

During redirect questioning, state attorney Kevin Wallace stopped short of directly asking Haigh if he would have still done business with Trump had he known about the inflated value of Trump's assets. But he asked Haigh whether Trump's financial information could have been incomplete.

"You have no way of knowing if there was information that wasn't provided to you?" Wallace asked.

"That is correct," Haigh said, marking the end of his questioning.