The accountant testified she was unaware if the loan was recognized as income or ever paid back.
The grand total of Manafort's payments from his offshore accounts to vendors and for properties came out to $15.5 million over the course of 2010-2014, according to Magionos.
The lawyer, Kevin Downing, was trying to counter earlier testimony that Manafort had encouraged Gates to deceive authorities by directing him to help hide his foreign income and to submit phony mortgage and tax documents on his behalf.
Testimony resumes Thursday at 9:30 a.m. ET in Alexandria, Virginia, and the government is expected to rest by Friday.
Gates, Manafort's longtime right-hand man, pleaded guilty in February to one count of conspiracy against the United States and one count of lying to an Federal Bureau of Investigation agent in exchange for testifying against his former boss.
Paul Manafort, seated right row second from right, together with his lawyers, the jury, seated left, and U.S. District Court Judge T.S. Ellis III, back center, listen to Assistant U.S. Attorney Uzo Asonye, standing, during opening arguments in Manafort's trial on tax evasion and bank fraud charges.
"If it doesn't say Men's Warehouse, then I don't know it", Ellis said after learning the pronunciation of the "House of Bijan", where Manafort bought some particularly high-end goods.
Gates faced a thrashing to his reputation from lead defense attorney Kevin Downing on Tuesday and Wednesday as Downing sought to undermine Gates' credibility as a witness.
Rick Gates said under questioning from Manafort's lawyer Wednesday that he told Federal Bureau of Investigation agents and Justice Department lawyers about some of the offshore companies that contained millions of dollars in proceeds from their Ukrainian political work.
He also admitted to embezzling "several hundred thousand" dollars from Manafort including funds used to finance a London apartment to engage in an extra-marital affair.
Prosecutor Greg Andres addressed the defence lawyer's questions about whether the special counsel's office had tried to coach Gates on how to testify.
European Union acts to protect firms from Donald Trump's sanctions against Iran
He again justified leaving the nuclear agreement (JCPOA) and left the door open to negotiations for new deal in the future. For his part, Rouhani praised Europe for "resisting the Americans" in its call "to join the regime of sanctions".
China threatens to slap import tax on $60 billion of U.S. imports
China listed 5,207 United States products that it would target in an effort to "safeguard its own legitimate interests". Among US products targeted were a wide range of agricultural and energy products such as beef and LNG.
The world’s first 5G smartphone just launched and we all missed it
Google , which had a greater ambition for modular phones and LG, which tried modular phones once, have both given up on the idea. The smartphone has a 8MP front camera with with 1.12um pixel size and a wide-angle 84-degree lens for selfies and video-calling.
"It actually kind of shows in real time the course of months of investigation where they painstakingly did a jigsaw puzzle of records", former USA prosecutor Harry Litman said of Magionos' testimony.
While Gates and others have pleaded guilty, Manafort has refused to strike a deal and legal experts say he may be holding out hopes of a pardon from Trump.
"That's really beyond the pale for the judge", Litman said of the exchange, which took place during cross-examination, in front of the jury.
"After all these lies, and the fraud you have committed, you expect this jury to believe you?" Gates also fabricated a forgiveness letter for what he said was already a fake loan between Manafort's consulting company and a Cypriot entity he controlled.
The FBI forensic accountant, Morgan Magionos, told jurors that bank records from Cyprus, St. Vincent and the Grenadines and the United Kingdom revealed the accounts were connected to Manafort and his associates.
Gates, who is 46 and married, admitted: "There was a period in my life, about 10 years ago, when I had a relationship, yes".
"I'm not happy with this judge", Napolitano told Fox News' Dana Perino.
In December 2016, Manafort sent an "urgent" email to Gates including Calk and Calk's son on a list of people Manafort wanted to receive invitations to Trump's inauguration.
During his testimony Monday, Gates admitted he had embezzled money from Manafort by creating false expense reports on his own behalf. Manafort has pleaded not guilty to the charges.
Manafort, 69, a veteran Republican political operative, was Trump's campaign chairman from May to August 2016, when he was forced to step down amid questions about his work for Ukraine's former pro-Russian leader Viktor Yanukovych.