With an overwhelming number of entities to track in addition to numerous other responsibilities, the Trump Organization's longtime controller Jeffrey McConney said he relied on outside accountants to put together Trump's statements of financial condition.

While the statement took up a portion of his time between July and October each year, McConney testified that he otherwise spent "very little time" on the financial statements that underpin the attorney general's case.

The descriptions of each entity in the statements, and the disclaimers, largely remained the same year after year, according to McConney.

"A lot of this was Gerald Rosenblum's writing," he said about the section describing Trump Tower, referring to a former outside accountant.

"Whose words are those?" defense attorney Jesus Suarez said about a disclaimer that said that the value of "Donald J. Trump's worldwide reputation" was not considered in the statement.

"Mazars," McConney responded.

He added that Trump would make any change that Mazars recommended and largely followed the lead of then-Mazars accountant Donald Bender when modifying the statement.

"If [Bender] had items that he needed on the statement to change, we made the change," McConney said.

Longtime Trump Organization controller Jeffrey McConney, a defendant in the attorney general's case, denied withholding any documents from the company's outside accountants -- appearing to contradict testimony from Mazars USA accountant Donald Bender.

"We provided him everything he needed," McConney said, adding that Bender could request any document he wanted from the Trump Organization.

McConney, testifying for the defense, added that Bender also could directly communicate with individuals in the Trump Organization to directly ask questions during the process of organizing Trump's financial statements that are at the center of the case.

"Bender would come in and talk to anyone he wanted," McConney said.

When Bender testified last month during the state's case, he said that he directly asked McConney if the company had more appraisals, to which McConney responded, "That's all we have."

"They were not giving us all the documents that we needed, potentially, to compile the compilation," Bender testified.

Asked about the allegation on the witness stand, McConney denied he withheld anything from Bender.

"Did you ever hide anything from Donald Bender?" defense attorney Jesus Suarez asked.

"No," McConney responded.

Forty-five days after he began his testimony as the third witness in the state's case, former Trump Organization controller and co-defendant Jeffrey McConney has returned to the witness stand for the defense.

When he testified last month, McConney -- who was the primary person responsible for the valuations in Trump's statement of financial statements between 2011 and 2017 -- struggled to recall specific details about the preparation of the financial documents, though he acknowledged he took direction from Eric Trump about the value of a Westchester golf course.

This afternoon, after asking some preliminary questions about McConney's biography, defense attorney Jesus Suarez began asking McConney pointed questions about Mazars USA accountant Donald Bender, another witness in the state's case.

"Whatever he asked for, we would do," McConney said about Bender's role in the process of compiling Trump's financial statement.

State attorney Andrew Amer began his cross-examination of defense expert David Miller by highlighting that his testimony appeared to contradict Miller's own expert report.

During his direct examination, Miller was asked if he has ever seen any insurance underwriters rely on media outlets when reviewing their surety programs.

"Prior to this, no," Miller responded, referencing how underwriters at Zurich cited articles from Forbes and USA Today in their 2021 annual review of Trump's policies.

However, Miller's own report acknowledged that "some underwriters do not require financials and instead use their experience and other means (such as Forbes and USA Today) to satisfy their underwriting needs."

When Amer suggested that the finding in Miller's report appeared to directly contradict his testimony, the defense objected.

"It seems completely inconsistent. What am I missing?" Judge Arthur Engoron responded.

Miller clarified that he has seen underwriters cite external sources like media reports; however, the Zurich document was the first time he specifically saw Forbes and USA Today cited as sources.

The evidentiary portion of former President Trump's civil fraud trial concluded with a combative cross-examination of the state's rebuttal expert.

"The People rest," state attorney Kevin Wallace said after testimony had wrapped up.

During the cross-examination of Cornell accounting professor Eric Lewis, defense attorney Jesus Suarez questioning whether he had "any other real world experience" in accounting other than in the classroom or reviewing documents for court cases. Lewis conceded he did not.

Court will adjourn until Jan. 11, when both sides will present closing arguments after submitting written summations.

Defense attorney Christopher Kise also promised to submit a written argument for a directed verdict that will ask Judge Engoron, for a fifth time, to end the case for lack of evidence. Engoron has not promised to even read such a filing, but said that he "probably" would.

After 11 weeks of heated exchanges, Trump attorney Chris Kise ended on a conciliatory note, thanking the court, the court reporters, and others for their work.

Wallace said it may be their first point of agreement.

Judge Engoron wished everyone happy holidays as he ended the day's proceedings.