In a moment of levity during a break between witnesses, Judge Arthur Engoron noted that Trump attorney Chris Kise has not yet led the questioning of any witnesses.

"How come you don't get the pleasure of questioning people?" Engoron asked.

"There's still time left," Kise responded, saying that he prefers to coach his team from the sideline like famed New England Patriots coach Bill Belichick or Jimbo Fisher.

Fisher received a record buyout after being fired as coach of Texas A&M this week.

"I'd like to be fired from my job and collecting $77 million," Kise quipped.

"I'll see if I can arrange that," Engoron joked.

Steven Collins, an expert in contract procurement, testified that the federal government's General Services Administration -- which reviewed Donald Trump's proposal to renovate the Old Post Office in Washington, D.C. -- identified issues in Donald Trump's statement of financial condition.

"Financial statements provided by Mr. Trump was qualified by his accountants as not complying with GAAP" or generally accepted accounting principles, a GSA document entered into evidence said about a "notable weakness" of Trump's proposal.

However, said Collins, Trump's financial capability as reflected in the statements comprised no more than 15% of the evaluation factors considered by the GSA, which more heavily weighed Trump's site plan and financial offer in ultimately deciding to award Trump the contract.

Collins testified for roughly an hour for the defense and faced no questions during cross-examination.

State attorney Kevin Wallace, in his redirect examination of the defense's expert witness Jason Flemmons, asked the accounting expert a single question.

"When you were at the Securities and Exchange Commission, did you ever encounter issuers facing allegations of fraud [try] to throw their accountants under the bus?" Wallace asked, in an apparent jab at the defense's contention that the responsibility for Donald Trump's financial statements lies with his accountants.

Trump's lawyers quickly objected to the question. Judge Engoron, visibly smirking, sustained the objection.

Earlier, when asked by Judge Engoron about his compensation for serving as an expert witness, Flemmons said he was unable to estimate the total amount but that his hourly rate was $925 per hour. Michiel McCarty, who testified as an expert witness for the state, testified earlier this month that he charged a similar rate.

The defense's accounting expert, Jason Flemmons, testified that the process of determining the estimated value of a property could result in a range of values "no one of which is the right or wrong answer."

The assertion from Flemmons supports the defense's long-standing argument that performing valuations such as the ones listed on Donald Trump's statements of financial condition is more akin to an art than a science.

"Estimated current value is not an exact science. There is not one single correct value that comes of this exercise," Flemmons said.

Flemmons testified that insofar as Trump used an approved method to determine value, and disclosed that method, the value would be appropriate.

"You are communicating that to the user and allowing that user to be in a position to agree or disagree," Flemmons said.

State attorney Kevin Wallace has concluded his cross-examination of Flemmons, allowing defense lawyer Jesus Suarez to begin his redirect examination of the accounting expert.

Deutsche Bank was a serious company in business with Donald Trump to make money, defense attorney Jesus Suarez said during his cross examination of former Deutsche Bank executive Nicholas Haigh.

At the height of its relationship with the Trump Organization the company loaned Trump over $378 million, and failed to commission independent appraisals of Trump's properties, Haigh acknowledged. While the bank listed lower estimates for the value of Trump's assets year after year, it continued to do business with Trump and his company.

"We ... the bank hadn't done all the due diligence one would do in the sense of the opinion of value you see in an appraisal," Haigh said, at one point agreeing with the defense's characterization that the bank's internal value services group conducted "sanity checks'' on the numbers.

The direct examination of Haigh by state attorney Kevin Wallace also left a central question about Deutsche Bank's activity unanswered.

In a letter to the court and in previous arguments, lawyers for the attorney general suggested that Haigh might have turned away Trump's business if he had known that Trump's assets were inflated in value.

"As this Court noted during summary judgment arguments, Mr. Haigh testified during OAG's investigation that he may not have authorized lending to the borrower if he had at that time been aware of the inflated asset values contained in Mr. Trump's SFCs [statements of financial condition]," a lawyer for the attorney general wrote to the court in a letter last week.

Wallace never directly posed the hypothetical to Haigh during his direct examination, leaving the question unresolved.

Court subsequently adjourned for the day, with Suarez telling the court he plans to continue his cross examination of Haigh through Thursday afternoon.