President Trump was convicted of an accounting violation. Payment to Stormy Daniels through Cohen was labeled as a legal expense instead of a campaign expense.
Was elevated to a felony because of “intent” to conceal another crime. The 3 elevating crimes were tax evasion, falsifying business records, and interfering with elections. They were not disclosed until the final arguments. Jurors were instructed to pick one of the 3 crimes. They did not have to agree on which crime Trump was guilty of.
The prosecution did not need to prove these 3 crimes were committed — only that there was the “intent” to commit or conceal an additional crime. The only witness for "intent" was Michael Cohen. Cohen admitted lying to Congress and stealing $50K from Donald Trump.
This is my best understanding of the case. Please someone correct me if I'm wrong about something.