One way of testing words and names to determine whether or not they are really the same despite superficial, outward differences - differences in length, meaning, spelling, and pronunciation, for example - is to score them arithmetically. By assigning numerical values to the letters of the alphabet (A = 1, B = 2, etc.) and adding the values of the letters constituting a word, name, or phrase, we arrive at a single mathematical value for the term of interest to us. That value makes possible a simple, straightforward comparison between different terms. Those with the same numerical total are mathematically equivalent - really the same, that is - despite superficial, distracting differences of the sort mentioned above.
Borgmann, Dmitri A.
Word Ways: Vol. 19
, Article 5.
Available at: http://digitalcommons.butler.edu/wordways/vol19/iss1/5