The "first 10 years" health spending

Peter Suderman explains the Democrats' accounting gimmick:

Think of it this way: If you decided to add the cost of a gym membership to your budget next year, at $100 a month, it would cost you $1200. But if you decided to wait until July to join, the cost would only be $600 in next year's budget. Cheap, right? Well, not really, because the following year, and every year after, the membership would cost you the full $1200. That's basically what Democrats are doing here: Holding off on implementing the bulk of the reform's new programs and new spending in order to make the initial total seem less expensive.