The defense's accounting expert, Eli Bartov, is scheduled to return to the witness stand for a second day of testimony in Donald Trump's civil fraud trial.

During a full day of testimony yesterday, the New York University professor offered a full-throated endorsement of Trump's statements of financial condition that are at the heart of the attorney general's case, saying, "I've never seen a statement that provides so much detail and is so transparent as these statements."

Of discrepancies like Trump overvaluing his Trump Tower penthouse by $100 million in 2012, Bartov characterized it as a mistake and not fraud.

Trump, in attendance at the trial yesterday, told reporters, "He found absolutely no fraud, accounting fraud of any kind. This is a highly respected man. I don't know him, but he's an expert witness."

Trump is not expected to attend court today for Bartov's cross examination, when defense attorneys are expected to scrutinize his conclusions and his motives for testifying, including over $500,000 in compensation for his testimony.

Donald Trump, exiting court at the conclusion of Thursday's testimony, told reporters that New York Attorney General Letitia James' civil fraud case against him is a "disgrace."

"There was no problem with the loans. The bank was really happy, they testified. Everything was perfect, and it's a disgrace that this case goes forward," Trump said.

His legal spokesperson, Alina Habba, accused the attorney general's team of hypocrisy for criticizing defense expert Eli Bartov, who testified as a state witness after then-New York Attorney General Barbara Underwood sued Exxon Mobil in 2018 for allegedly defrauding investors. The suit, which James took over when she became New York attorney general in 2019, was unsuccessful.

"We just listened to testimony from a man who has such distinct recognition as an accounting expert that even Letitia James and the OAG team used him themselves as an accounting expert," Habba said. "Today when he was on the other side, they spent the entire day objecting, because he was giving testimony that didn't suit their claims."

Trump, meanwhile, boasted to reporters about "leading by about 40 points" in the Republican presidential primary, which he said was partially driven by the civil trial against him.

"It's driving up my polls because the people of our country get it," Trump said. "My poll numbers are the highest I've ever had."

Bartov is set to continue his testimony on Friday, with Trump scheduled to take the stand as the defense's final witness on Monday.

If Donald Trump was a student in Eli Bartov's class, his statements of financial condition would earn him an "A," the New York University professor said on the stand.

"I've never seen a statement that provides so much detail and is so transparent as these statements," Bartov said, praising the "awesome amount of information" in the financial documents that are at the center of the New York attorney general's case against Trump.

"There is no fraud here," Bartov said flatly.

Despite his effusive praise for the statements, the professor attempted to underplay the significance of the documents, emphasizing that lenders would be expected to do their own valuations to decide about lending to Trump. Deutsche Bank's credit memos -- which regularly marked down Trump's asset values by as much as 50% -- proved that the banks used additional information to independently scrutinize Trump's financial statements, according to Bartov.

"It is impossible to argue -- it is really absurd to argue -- that Deutsche Bank or any bank or any lender would make lending decisions based on the SOFC," Bartov said of Trump's statement of financial condition. "This should close the book on this case."

"Everywhere you look, you see this is simply an absurd argument," Bartov said.

During testimony, Donald Trump has been sitting at the defense counsel table with few items other than an unopened, Trump-branded water bottle and a stack of sticky notes.

But during breaks in testimony, he's taken a page from his son Donald Trump Jr., who chatted with court sketch artist Jane Rosenberg when he testified last month.

The former president has done the same, chatted up the court's sketch artists during two breaks in testimony.

Rosenberg said that when Trump surveyed her rendering of him, he offered a simple, "Nice."

Trump also examined a rendering by sketch artist Isabelle Brourman.

"Wow, amazing," Trump said, according to Brourman. "Gotta lose some weight."

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.