#MichaelCohen did not say that #Trump personally falsified the records, or even that he explicitly instructed someone else to do so. He did, however, testify that Trump knew the records would disguise the reimbursement as ordinary #legal expenses.
Importantly though, under NY #law, the concept of #AccessorialLiability does a lot of heavy lifting for the prosecutors, they only have to show that Trump intentionally aided his employees to falsify the records.