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.

House Intelligence Committee Chair Rep. Michael Turner and House GOP Conference Chair Rep. Elise Stefanik have requested that the Department of Justice investigate Michael Cohen for perjury following his testimony in the trial last month.

During his trial testimony, Cohen said that he lied to the House Permanent Select Committee on Intelligence in 2019 when he said that Donald Trump and Allen Weisselberg did not ask him to inflate Trump's personal statement.

"So, you lied under oath in February of 2019? Is that your testimony?" defense attorney Alina Habba asked in court.

"Yes," Cohen responded.

Shown his 2019 testimony in court, Cohen subsequently reversed himself and said that his 2019 testimony was truthful, explaining the contradiction by clarifying that Trump speaks like a "mob boss" and that he indirectly asked for his statement to be inflated.

In a letter to Attorney General Merrick Garland sent today, Stefanik and Turner requested that the Department of Justice open an investigation into Cohen potentially committing perjury.

"That Mr. Cohen was willing to openly and brazenly state at trial that he lied to Congress on this specific issue is startling," they wrote. "His willingness to make such a statement alone should necessitate an investigation."

Last week, Stefanik sent a separate judicial complaint to the New York State Commission on Judicial Conduct related to the conduct of the judge overseeing Trump's trial. In a statement to ABC News, a court representative said in response that the judge's actions "speak for themselves."