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.

State attorney Kevin Wallace is expected to complete his cross-examination of the defense's expert witness Robert Unell, who yesterday provided the most direct challenge to the state's analysis that found that Donald Trump's misstatements cost his lenders $168 million in lost interest.

New York Attorney General Letitia James is expected to use that lost interest analysis to justify part of the fine she wants to levy against Trump -- also known as a disgorgement -- for his allegedly ill-gotten gains.

Unell testified yesterday that he found the lost-interest analysis conducted by the state's expert Michiel McCarty was inaccurate based on real-world market conditions, including the interest rates used by commercial real estate lenders who are "living and breathing these deals daily."

"I have not seen anything to indicate that was an accurate interest rate," Unell said about the interest rates in the state's analysis.

Judge Arthur Engoron twice interjected during Unell's testimony to suggest that Trump still cost his lenders money, referring back to his partial summary judgment in which he said, "The less collateral for a loan, the riskier it is, and a first principal of loan accounting is that as risk rises, so do interest rates."