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.

Former Deutsche Bank managing director Rosemary Vrablic testified on cross-examination by state attorneys that Donald Trump, Ivanka Trump, and Donald Trump Jr. secured private financing using recourse -- meaning they were personally liable for the loan.

"Sorry about the recourse issue -- a dirty word, I know -- but it is a requirement in private banking," Vrablic wrote in a 2011 introductory email to Donald Trump Jr.

Vrablic confirmed that each of the Trumps she worked with -- Donald, Ivanka, and Donald Trump Jr. -- used a personal guaranty to secure better financing terms.

"It gives the flexibility to be creative on some solutions because the person is standing behind it," Vrablic testified.

State attorney Kevin Wallace appeared to focus on the personal guaranty during the cross-examination, with the discussion bringing the focus back on the representation of the value of Trump's assets.

While Vrablic confirmed that she never personally reviewed Donald Trump's statement of financial condition, she said the bank still expected it was accurate.

"You would have had an expectation that a borrower like Mr. Trump would present their financial information fairly?" Wallace asked.

"Yes," Vrablic replied.