equate

Concise Oxford English Dictionary © 2008 Oxford University Press:
equate /ɪˈkweɪt/

▶verb consider (one thing) as equal or equivalent to another.

■ (equate to/with) be the same as or equivalent to.

■ make equal.

– derivatives
equatable adjective.

– origin ME: from L. aequat-, aequare ‘make level or equal’, from aequus (see equal).