Donald Trump's lawyers are calling real estate expert Robert Unell as a witness this morning.

Unell is one of several defense experts who submitted reports to the court disputing the New York attorney general's findings that Trump committed fraud in the statements of financial condition he provided to lenders.

"The financial information provided to the lenders was correct in all material respects and contrary to the Plaintiff's allegations, therefore the Defendants did not receive any financial benefits on commercial real estate loans based on the submission of any false, inflated, or misleading valuations," Unell wrote in his expert report.

Unell, in the deposition he gave to the defense, also defended Trump's use of a disclaimer -- which Trump has said is sometimes referred to as a "worthless clause" -- that warned lenders that Trump's statements might contain information that does not comply with standard accounting practices.

"I first read it in President Trump's deposition," Unell said regarding Trump's use of the "worthless clause" phrase. "And it kind of stuck. Because, quite honestly, I had never heard it called that, but it is truly what the meaning of it is."

Donald Trump agreed to "enhanced monitoring" of the Trump Organization's finances after the company's independent monitor flagged cash transfers of roughly $40 million over the last 10 months.

Former judge Barbara Jones, the independent monitor requested by the New York attorney general in the case, wrote in a letter to Judge Arthur Engoron that she had identified three separate cash transfers of more than $5 million, totaling approximately $40 million. Jones said the transfers included $29 million in tax payments and roughly $10 million for insurance premiums.

"We have discussed with Defendants why these transactions were not previously disclosed, and I have now clarified (and Defendants have agreed) that all transfers of assets out of the Trust exceeding $5 million must be reported," Jones wrote.

Jones also requested information related to an intercompany loan and flagged the delayed disclosure of tax returns for six of Trump's entities, which defendants acknowledged as their mistake.

"Defendants continue to cooperate with me and are generally in compliance with the Court's orders, and have committed to ensure that all required information, including tax information and cash transfers, are promptly disclosed to the Monitor," Jones wrote.

Addressing a report she issued in August about incomplete financial disclosures by the Trump Organization, Jones added that the Trump Organization took additional steps to remedy and disclose the issue.

"By taking these steps I believe Defendants have resolved the issues identified in the August Report, subject to ongoing monitoring," Jones wrote.

Trump Organization VP Patrick Birney, testifying for the defense, walked back testimony from earlier in the trial about receiving instructions to inflate the value of Trump's assets from the company's former CFO.

"Did Allen Weisselberg ever tell you that Mr. Trump wanted his net worth on the statement of financial condition to go up?" state attorney Eric Haren asked Birney during the state's case.

"Yes," Birney responded, describing that he received the instruction in Weisselberg's office between 2017 and 2019.

During an argument for a directed verdict earlier this month, Donald Trump's attorney Chris Kise cited that as some of the only testimony to support the New York attorney general's allegation that members of the Trump Organization conspired to inflate the former president's net worth.

Returning to the witness stand for the defense's case, Birney suggested that any changes to Trump's financial statement were based on material changes to assets.

"Were you ever directed to increase a number without there being an underlying basis to increase that valuation?" defense attorney Jennifer Hernandez asked.

"No," Birney said.

Judge Arthur Engoron adjourned court for the day after Birney completed his testimony.

"OK, class dismissed," Engoron quipped.

Former Deutsche Bank managing director Rosemary Vrablic testified on cross-examination by state attorneys that Donald Trump, Ivanka Trump, and Donald Trump Jr. secured private financing using recourse -- meaning they were personally liable for the loan.

"Sorry about the recourse issue -- a dirty word, I know -- but it is a requirement in private banking," Vrablic wrote in a 2011 introductory email to Donald Trump Jr.

Vrablic confirmed that each of the Trumps she worked with -- Donald, Ivanka, and Donald Trump Jr. -- used a personal guaranty to secure better financing terms.

"It gives the flexibility to be creative on some solutions because the person is standing behind it," Vrablic testified.

State attorney Kevin Wallace appeared to focus on the personal guaranty during the cross-examination, with the discussion bringing the focus back on the representation of the value of Trump's assets.

While Vrablic confirmed that she never personally reviewed Donald Trump's statement of financial condition, she said the bank still expected it was accurate.

"You would have had an expectation that a borrower like Mr. Trump would present their financial information fairly?" Wallace asked.

"Yes," Vrablic replied.

Former President Donald Trump's plan to deliver part of his closing argument Thursday, as reported yesterday by ABC News, is now in doubt after he failed to meet a deadline to agree to limitations imposed by Judge Arthur Engoron.

According an email exchange between Engonon and defense counsel that was posted to the public docket Wednesday, Engoron said that Trump would have to follow the case's limited gag order, and that he would not be allowed to "impugn" the New York attorney general or her staff -- limitations that Trump attorney Chris Kise rejected, calling them "untenable."

"The limitations I am imposing, in my absolute discretion, are not subject to further debate. Take it or leave it," Engoron replied on Jan. 9, according to the email thread.

When Trump's lawyers missed the first deadline set by Engoron, the judge determined that Trump could not testify. Kise then responded that he did not see the deadline and requested that the closing arguments be postponed because of the death of Melania Trump's mother on Tuesday.

"I am sad to advise the Court that Mrs. Trump's mother passed away this evening. Because of the challenges presented by this deeply personal family matter, President Trump has asked that I request the Court postpone the date for closing argument," Kise wrote yesterday.

Engoron promptly denied the request and said the closings would continue as planned.

"On balance, going forward makes the most sense. Please tell Mr. Trump that I am sorry," Engoron wrote.

Kise informed Engoron that Trump still planned to attend the closings and speak.

"Despite the fact that his Mother-in Law, who he was very close to, passed away late last night, President Trump will be speaking tomorrow," Kise said in an email this morning.

When Engoron asked for assurance that Trump agreed to his rules, Kise pushed back, writing, "You are not allowing President Trump, who has been wrongfully demeaned and belittled by an out of control, politically motivated Attorney General, to speak about the things that must be spoken about."

"I won't debate this yet again. Take it or leave it. Now or never. You have until noon, seven minutes from now. I WILL NOT GRANT ANY FURTHER EXTENSIONS," Engoron replied at 11:54 a.m.

After Kise failed to respond, Engoron emailed him at 12:12 p.m. that he assumed Trump would not be speaking and that their email exchange would be posted to the court's public docket.

Responding to the development, Trump's legal spokesperson, Alina Habba, said in a statement to ABC News: "Is anyone surprised anymore?"