In the Wall Street Journal, Douglas Holtz-Eakin, Joseph Antos And James C. Capretta write:
A close examination of CBO’s work and other evidence undercuts this budget-busting argument about repeal and leads to the exact opposite conclusion, which is that repeal is the logical first step toward restoring fiscal sanity. …
How, then, does the ACA  magically convert $1 trillion in new spending into painless deficit reduction? It’s all about budget gimmicks, deceptive accounting, and implausible assumptions used to create the false impression of fiscal discipline.