I understand where you're going. I listened very carefully to Ms. Daviau's explanation, which I thought was excellent. It is an accounting entry under accrual accounting. I'm very familiar with accrual accounting, I teach it in my classes and I also came from a bank, where we certainly dealt with this sort of issue.
I wouldn't use it as a justification for this bill. As I've said over and over again, I think the real savings, per the Mercer study, are the savings in productivity—the indirect costs. But in terms of the legitimacy of the accounting, it's legitimate, but I just don't think it's a compelling argument.