The accounting for negative subsidy costs is symmetrical to the accounting for positive subsidy costs.
Positive subsidy costs and negative subsidy costs are equal.
Yet, in light of the virtual disappearance of personal saving, concerns about U.S. reliance on borrowing from abroad to finance domestic investment, and the looming fiscal pressures of an aging population, now is an opportune time for the federal government to save some portion of its anticipated budget surpluses.