equating

/IH0 K W EY1 T IH0 NG/
verb
  1. 1

    To consider equal or equivalent.

  2. 2

    To set as equal.

noun
  1. 1

    The act by which things are equated; the evaluation of things as equivalent.

Source: https://en.wiktionary.org/wiki/equate, https://en.wiktionary.org/wiki/equating