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.

After testifying on and off for five hours, Donald Trump has stepped down from the witness stand after completing his direct examination.

State attorney Kevin Wallace concluded his questions by asking Trump about his former CFO Allen Weisselberg, who pleaded guilty to tax evasion, and about internal controls at the Trump Organization.

Weisselberg served three months for tax fraud after he pleaded guilty to 15 felony charges related to his compensation while working for Trump.

"People went after him viciously and violently because he worked for me," Trump said.

Trump said he only learned about Weisselberg's illegal conduct because of the Manhattan district attorney's criminal probe into the Trump Organization and Weisselberg.

"I feel very badly for him," Trump said. "He did a good job for me for a long time."

Regarding the current court case, Wallace asked, "Do you think anything needs to change at the Trump Organization because of what you learned from this lawsuit?"

"I don't think so," Trump said, but suggested he would defer to his new accounting firm.

"We will see if anything will come of it," he said.