The point is, the money is not tracked to the cost of the ACA, so when attempting to prove or disprove the true cost, the number will appear much lower. This will make seem like ACA is a better deal. Good Lord, do you know anything about managing a business or balance sheet? About accountability? Virtually every corporation and every department or project in the commercial sector KNOWS the importance of tracking costs to their purported benefit. That's how you decide what to keep and what jettison when crunch time comes. Of course, your logic says "who cares", money is money and don't bother to count it, just spend it.