In a moment of levity during a break between witnesses, Judge Arthur Engoron noted that Trump attorney Chris Kise has not yet led the questioning of any witnesses.

"How come you don't get the pleasure of questioning people?" Engoron asked.

"There's still time left," Kise responded, saying that he prefers to coach his team from the sideline like famed New England Patriots coach Bill Belichick or Jimbo Fisher.

Fisher received a record buyout after being fired as coach of Texas A&M this week.

"I'd like to be fired from my job and collecting $77 million," Kise quipped.

"I'll see if I can arrange that," Engoron joked.

Steven Collins, an expert in contract procurement, testified that the federal government's General Services Administration -- which reviewed Donald Trump's proposal to renovate the Old Post Office in Washington, D.C. -- identified issues in Donald Trump's statement of financial condition.

"Financial statements provided by Mr. Trump was qualified by his accountants as not complying with GAAP" or generally accepted accounting principles, a GSA document entered into evidence said about a "notable weakness" of Trump's proposal.

However, said Collins, Trump's financial capability as reflected in the statements comprised no more than 15% of the evaluation factors considered by the GSA, which more heavily weighed Trump's site plan and financial offer in ultimately deciding to award Trump the contract.

Collins testified for roughly an hour for the defense and faced no questions during cross-examination.

State attorney Kevin Wallace, in his redirect examination of the defense's expert witness Jason Flemmons, asked the accounting expert a single question.

"When you were at the Securities and Exchange Commission, did you ever encounter issuers facing allegations of fraud [try] to throw their accountants under the bus?" Wallace asked, in an apparent jab at the defense's contention that the responsibility for Donald Trump's financial statements lies with his accountants.

Trump's lawyers quickly objected to the question. Judge Engoron, visibly smirking, sustained the objection.

Earlier, when asked by Judge Engoron about his compensation for serving as an expert witness, Flemmons said he was unable to estimate the total amount but that his hourly rate was $925 per hour. Michiel McCarty, who testified as an expert witness for the state, testified earlier this month that he charged a similar rate.

The defense's accounting expert, Jason Flemmons, testified that the process of determining the estimated value of a property could result in a range of values "no one of which is the right or wrong answer."

The assertion from Flemmons supports the defense's long-standing argument that performing valuations such as the ones listed on Donald Trump's statements of financial condition is more akin to an art than a science.

"Estimated current value is not an exact science. There is not one single correct value that comes of this exercise," Flemmons said.

Flemmons testified that insofar as Trump used an approved method to determine value, and disclosed that method, the value would be appropriate.

"You are communicating that to the user and allowing that user to be in a position to agree or disagree," Flemmons said.

State attorney Kevin Wallace has concluded his cross-examination of Flemmons, allowing defense lawyer Jesus Suarez to begin his redirect examination of the accounting expert.

Senior Enforcement Counsel Kevin Wallace of the New York attorney general's office will lead the direct examination of Donald Trump when the former president takes the stand this morning.

Wallace led the depositions of Trump during the New York attorney general's investigation and also delivered the state's opening statement in the trial.

"The defendants were lying year after year," Wallace said in his opening statement.

A constant presence in court during the trial, Wallace joined the New York AG's office in 2018 after working in the private sector for 15 years.

Wallace and Trump sparred for hours during Trump's April deposition, according to a transcript of the deposition that was subsequently released by the AG's office.

"We're going to be here until midnight if your client answers every question with an eight-minute speech," Wallace remarked after one of Trump's lengthier answers.

Wallace tried to press Trump on spreadsheets that Wallace displayed during the deposition, promoting frequent objections from Trump's lawyers.

"Oh my God -- are you people capable of reading a spreadsheet?" an exasperated Wallace said after one objection from Trump's attorney Chris Kise.