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.

Ivanka Trump must appear to testify at her father’s fraud trial, Judge Arthur Engoron decided from the bench Friday morning.

“I want to see her in person. That is how we prefer testimony,” Engoron said after denying Ivanka Trump’s motion to quash the trial subpoenas she was served.

While Ivanka Trump was not in attendance at Friday's hearing, her lawyer Bennet Moskowitz argued that the state’s justification for bringing Ivanka to the courtroom “falls on its face.”

Characterizing the state’s argument as “a bridge too far,” Moskowitz reiterated that Ivanka neither lives nor has done business in New York since 2017.

State attorney Kevin Wallace defended the subpoenas by arguing Ivanka Trump was a former Trump Organization executive who was the main contact with lenders for Trump’s Washington D.C. Old Post Office hotel. Wallace added that Ivanka Trump still owns properties in New York and operates business here.

Ruling from the bench after a short break, Engoron found that the state presented sufficient evidence to prove that Ivanka does business in New York.

“Ms. Trump owns property in New York and has done business in New York,” he said.

Engoron added that her testimony should not be scheduled before next Wednesday to allow her lawyers to appeal his ruling.

“A trial is a search for the truth, and the law is entitled to every person’s evidence,” Engoron said.