Sentence:  These expenditures are estimated to <WSD>be</WSD> $ 12.1 billion , an increase of $ 187 million over 1960 , reflecting additional longevity pay of career personnel , more dependents , an increased number of men drawing proficiency pay , and social security tax increases ( effective for the full year in 1961 compared with only 6 months in 1960 ) . 
Meaning of the word marked with <WSD> tags:  be identical or equivalent to