In Bragg's world, since Cohen used some of the $450,000 he was paid to pay off a $130,000 loan he took out to pay off Daniels then somehow the payments of his invoices and the accurate recording of those transactions is supposedly "false" business records. That's a crazy, clown world.
Presumably if Cohen had bought a boat and paid his marina fees with the money he received from being on retainer as an attorney then Bragg would insist that the invoices, checks, and general ledger entries say "paid for lawyer's boat and docking fees" which is obviously ridiculous.
There is no requirement anywhere, including in New York, that business records reflect underlying motivations for the transaction. The records should reflect the transaction itself. You might hire a painter to paint your warehouse because you wanted to help him put his kids through college. But the business records would show "painting" not "college tuition for Harry's kids"
In the complete absence of a broken law, President Elect Trump was arrested and booked. And absent a change of venue, you can take it to the bank he will be convicted and sent to prison. Where I suspect he will be murdered.
p