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.

The attorney general's office, in response to the defense's request for a directed verdict on the basis that the state failed to show that a bank or insurance company complained of fraud on the part of the Trump Organization, conceded that none of its witnesses were asked directly during the case whether they would have moved forward with a loan to the Trump Organization had they known about the fraudulent valuations alleged by the New York AG.

"Did any bank employee say, 'We would have done it different,' and if so who?" Judge Engoron asked the state attorneys.

"Mr. Haigh said that in his deposition," state attorney Kevin Wallace responded, referring to Nicholas Haigh of Deutsche Bank -- though Wallace acknowledged Haigh was not asked that during his direct examination.

Defense attorney Christopher Kise, in his argument for a directed verdict, said the state failed to present any evidence that a bank or insurance company would have dealt with the Trump Organization differently.

"There's no, even theoretical, argument that the approvals, rates or terms would have been different," Kise said. "Ultimately what matters is the decision-making process of the bank. If they would have approved it with this knowledge, then it's not material."

Kise also argued that the inclusion of the so-called "worthless" disclaimer in Trump's statements of financial condition -- which warned lenders that the valuations in the document required judgment and that they should do their own analysis -- prove that Trump had no intent to defraud.

That prompted Engoron to interject.

"You seem to be saying the fact that someone says 'Don't believe me' proves that they are not lying," Engoron said.