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 Trump's defense team has moved for a directed verdict in the trial, arguing that New York Attorney General Letitia James has failed to meet the evidentiary standard necessary for the case to continue.

"The claims of the attorney general involve only successful and profitable loan transactions," defense attorney Christopher Kise argued. "There's no victim, there's no complainant, there's no injury."

Judge Arthur Engoron already determined in a pretrial partial summary judgment that Trump engaged in fraud by duping banks and insurance companies into giving him favorable loan terms based on statements of financial condition that overvalued his assets and inflated his net worth, leaving the trial to determine additional actions and what penalty, if any, the defendants should receive.

The defense is arguing that the state has failed to present evidence that a bank or insurance company complained of fraud or that Trump failed to meet his financial obligations.

"There's no intent to defraud, no defaults, no breach, no unjust profits and no victims," Kise said. "There's no record evidence that anything would have been different with the loan transactions or the insurance transactions."

Defense attorney Jesus Suarez asked Ivanka Trump during cross-examination yesterday what Deutsche Bank executives said after providing the financing for Trump's purchase and renovation of the Doral golf club in Miami.

"They were very happy," Ivanka Trump responded.

"If they believe they're being defrauded by someone, they're not doing business with them," Kise said of the banks.