CBO has released several reports over the last few days focused on estimating discretionary spending that may be appropriated in the context of implementing health reform. This post from CBO has links to the other recent posts.
The $105 Billion over 10 that was not included in the March 20, 2010 CBO estimate inlcudes $86 Billion for existing programs that have already been authorized for existing programs; that is why they weren't included in the cost estimate for the legislation. The balance are new administrative (mostly) costs of implementing reform. The prior CBO reports said that such costs would be required and would have to be appropriated at a later time, but that they didn't have the final estimate on the magnitude of those costs. The new estimates are the initial estimates of those costs.
Future appropriations will either have to be offset by increased revenue, reduced spending or they will increase the deficit. Just like everything else that Congress appropriates each year.