"Mr. Manafort had the same path", Gates said.
While the defense's strategy seems focused destroying Gates' trustworthiness in the eyes of the jury, prosecutors have sought to broaden their case so it's not completely reliant on him.
Gates, in turn, has said he engaged in financial maneuverings involving their business activities at Manafort's direction.
Gates acknowledged that he did for two months and that he took first-class flights and stayed in "fancy hotels" around Europe, but said the money came from bonuses rather than illicit gains. Referring to Manafort's pretrial confinement, Trump asked whether Manafort was being treated worse than Al Capone. But Gates' testimony also revealed he was a deeply disreputable co-conspirator as Manafort's underling. Manafort has pleaded not guilty to the charges.
Manafort, seated at the defence table, stared intently at Gates while his defence attorney hammered him with aggressive questions, but his former business partner carefully avoided his gaze.
U.S. District Judge T.S. Ellis III has been pushing prosecutors to hurry through their case.
Mr Downing forced Gates to admit he had stolen hundreds of thousands of dollars from Manafort by filing bogus personal expenses claims and that he had engaged in an extramarital affair and kept an apartment in London for that goal.
He told the jury that Manafort, Trump's former campaign chairman, loaned himself money between two Cypriot accounts because "he was trying to decrease his taxable income".
In a tense day in court, the campaign strategist's longtime deputy, Rick Gates, told jurors how the pair were paid by Ukrainian oligarchs for their work as political consultants in the country. Gates pleaded guilty to reduced charges in February and agreed to cooperate with the government.
Defense attorney Kevin Downing asked whether Gates' "secret life" - four affairs over the course of five years - happened during the same time he embezzled funds from Manafort. 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?"
Both Manafort and Gates were indicted past year on charges of bank and tax fraud as part of Special Counsel Robert Mueller's probe.
Moreover, Manafort remains a central figure in the broader inquiry into the Trump campaign's dealings with Russia, including a 2016 Trump Tower meeting at which Russians promised "dirt" on Democratic presidential candidate Hillary Clinton and his role in watering down the 2016 Republican Party platform position on Ukraine.
"After all the lies you've told and the fraud you've committed, you expect this jury to believe you?"
Cindy Laporta, a tax accountant for Manafort, testified Monday under immunity that she helped file falsified bank loan applications for him even though she knew they were inaccurate.
But by calling a bank employee to the stand Thursday morning, prosecutors have started laying out more evidence of Manafort's alleged efforts to use false and misleading documents to obtain loans after his income flow dried up and as he began running out of money.
At the time he worked for Trump, jurors heard, Manafort's business in Ukraine had always been dried up, and his firm didn't have any clients.
Paul Manafort collected more than $65 million in foreign accounts for his Ukrainian political work from 2010-2014 and spent more than $15 million in the same period on real estate, landscaping, home improvement and luxury items like his ostrich and python jackets, an Federal Bureau of Investigation witness told jurors on Wednesday.