Part of that record were several emails Manafort sent Gates. At one point, as Gates had trouble recalling the details of his confession, Downing asked him, "Have they confronted you with so many lies that you can't even remember them?"
Prosecutors had intentionally left many of these pieces of evidence blank on an itemized list of documents they are presenting in court, signaling they could be the most sensational and attention-grabbing files in the evidence binder. Gates pleaded guilty months later and agreed to co-operate in Mueller's investigation of Manafort, the only American charged by the special counsel to opt for trial instead of a guilty plea.
Manafort, a former Trump campaign chairman, has pleaded not guilty to 18 counts of bank and tax fraud and failing to disclose foreign bank accounts. These accounts, Gates added, predated his tenure at Manafort's DMP International.
Gates denied Downing's suggestion he used money stolen from Manafort's Cypriot accounts to pay for a trip to Las Vegas, audio equipment and groceries from a Whole Foods in Virginia.
Gates walked into a packed courtroom a day after he calmly acknowledged having embezzled hundreds of thousands of dollars from Manafort and said the two had committed crimes together by stashing money in foreign bank accounts and falsifying bank loan documents.
Manafort's accountant was asked about a purported $10 million loan from Russian oligarch Oleg Deripaska.
Rick Gates is back on the stand for another hour of cross-examination Wednesday, as defense attorneys seek to paint him as far too compromised to offer credible testimony against his former boss.
During Gates' testimony on Tuesday, Manafort stared coldly at Gates as the business partner-turned-witness testified against him.
Downing also asked Gates if he had submitted personal expenses to President Donald Trump's inaugural committee.
Undercutting Gates' credibility is the foundation of Manafort's defense.
"He's confessing to stealing from the same guy that he was committing crimes with", Noah said of Gates.
The case against Manafort has little to do with either man's work for the Trump campaign and there's been no discussion during the trial about whether the Trump campaign coordinated with Russian Federation - the central question Mueller's team has tried to answer. He also committed credit card and mortgage fraud, falsified a letter for a colleague involved in an investment deal and made false statements in a deposition at Manafort's direction. Gates also worked on the campaign.
Gates also testified on Tuesday how he and Manafort hid income earned for political work in Ukraine, explaining their efforts to set up companies in Cyprus so they could easily be paid by Ukranian businessman who held bank accounts there.
And those entities, Gates testified, never once did any sort of actual business-they were simply a vehicle for Manafort's funds to escape detection.
Rick Gates clarified various aspects of the government's case against his former boss Paul Manafort during extensive direct testimony on Tuesday.
During questioning by prosecutors on Tuesday morning, Gates said that Manafort had emailed him in late 2016 asking for the incoming Trump administration to consider tapping Federal Savings Bank Chief Executive Steve Calk for Secretary of the Army. But Trump has shown interest in the proceedings, tweeting support for Manafort and suggesting he has been treated worse than gangster Al Capone.
For this Manafort was paid US$4million a year, in quarterly payments of US$1million, Gates recalled, though at some point the currency switched from U.S. dollars to Euros. Prosecutors had previously said that Manafort's interactions with Calk were the only part of the trial expected to overlap with his Trump campaign role.
Manafort to Gates in 2015, "WTF?"
"It's embezzlement", Gates finally admitted. Gates did not have a chance to respond to those allegations Monday.
"The government raised an issue whether or not we were going to cross-examine Mr. Gates about specific acts of marital infidelity", Downing told Judge Ellis.