When the Trump Organization purchased their golf course in Jupiter, Florida, in 2013, they paid $5 million for the club, longtime Trump Organization controller Jeff McConney testified.

But when they put the property in their books, they listed the purchase price at $46 million, said McConney.

The $41 million jump in price was attributed to the potential that Trump would have to pay back the purported "refundable" fees paid by each of the club's members, according to McConney.

While listing $46 million as the total purchase price, the Trump Organization failed to account for the $41 million dollars in fees on the liability side of the company's books, said state attorney Andrew Amer.

"Even if they do have to repay at some point in time, that is way out in the future, correct?" Amer asked, which McConney conceded was the case.

In 2013, the Trump Organization increased the value of Trump National Golf Club Westchester in Briarcliff Manor, New York, based on the planned addition of 71 midrise housing units, state attorney Andrew Amer said during his questioning of longtime Trump Organization controller Jeff McConney.

The company said the units, when built, would be worth $101 million -- even though the company was given an appraisal by real estate firm Cushman & Wakefield that put the value of the units at $43.3 million, Amer said.

"The value remained the same in 2015, based on a telephone conversation that you had with Eric Trump on Nov. 17, 2015, where Eric Trump said to you, 'Leave value as is,'" Amer asked McConney.

"Correct," McConney answered.

"So notwithstanding that there was this appraisal, Eric Trump told you to leave the value as is?" Amer repeated.

"Correct," McConney replied.

McConney also testified that at some point, he and former Trump Organization chief financial officer Allen Weisselberg added a 30% "brand premium" to the valuations of some of Trump's golf properties.

New York Attorney General Letitia James argued that Donald Trump's legal team is trying to "sow chaos" by pausing the ongoing trial, and that a pause would risk creating a "cascade of delays" to Trump's multiple legal matters, according to a letter filed by the AG after Trump sought to stay the proceedings.

"Defendants cannot come close to demonstrating that the equities or the merits favor the truly extraordinary relief of upending an ongoing trial midstream," James wrote.

James argued that the request to pause the trial while awaiting the appeal of the judge's partial summary judgment issued last week would be unreasonably disruptive to both parties and the witnesses scheduled to testify in the case.

"And tellingly, they waited until after Mr. Trump decided to stop attending the trial," the letter said. "Defendants have thus sought to interrupt trial midcourse in a highly disruptive manner, and this Court should deny an interim stay on that basis alone."

James also accused Trump's legal team of attempting to "play one court against the other," by pitting his civil matter against the schedule of Trump's other pending cases.

The former president, over the next seven months, faces criminal trials in the Georgia election interference case, the federal election interference case, the New York hush money case, and the federal classified documents case.

When the Trump Organization valued its Seven Springs compound in New York's Westchester County at $261 million, the company included seven mansions, estimated to be worth $23 million each, that had not been built, longtime Trump Organization controller Jeff McConney testified.

In contrast, an appraiser had said Seven Springs was worth $56 million, excluding development rights for the property, which hadn't been awarded.

McConney testified that he did not factor into the valuation when, or whether, the homes would be built.

"You have treated, for the purposes of this valuation, a profit of $23 million per home as if it were realized immediately?" asked Andrew Amer with the New York attorney general's office.

"Correct," McConney said.

Amer said that Trump Organization VP Eric Trump, in a call with McConney the following year, instructed McConney to continue to value the seven mansions the same as he did in 2013.

McConney is testifying as a hostile witness since he is also a named defendant in the case. It gives Amer wider latitude in his examination, though defense attorneys have made several objections about leading questions.

The proceedings were briefly interrupted by the blaring of a horn that was audible in the courtroom, prompting Amer to interrupt his questioning and remark, "Someone is having a celebration."

Judge Engoron, who has displayed a dry wit throughout the trial, responded, "Maybe they're celebrating us."

Donald Trump has lost his appeal to throw out the limited gag orders and associated fines in his civil fraud trial.

In a decision Thursday, New York's Appellate Division, First Department rejected Trump's request to annul and vacate the limited gag orders imposed by Judge Arthur Engoron that prohibit Trump and attorneys from commenting on the judge's staff.

In November, Trump's lawyers asked the Appellate Division to vacate the gag orders, citing a provision of New York state law to personally sue Judge Engoron. But the court said in today's ruling that the method used to appeal the gag orders was an improper application of the law.

"To the extent there may have been appealable issues with respect to any of the procedures the court implemented in imposing the financial sanctions, the proper method of review would be to move to vacate the Contempt Orders, and then to take an appeal from the denial of those motions," the ruling said, indicating that Trump should use the normal appellate process to pursue the vacating of the gag orders.

The court also determined that the "extraordinary remedy" requested by Trump's lawyers did not match the minimal potential harm from barring statements about Engoron's staff.

"Here, the gravity of potential harm is small, given that the Gag Order is narrow, limited to prohibiting solely statements regarding the court's staff," the decision said.