PUBLISHES + SURPLUSES = APPRAISAL ~~ Words Used : APPRAISAL, PUBLISHES and SURPLUSES.
The rules for cryptarithm puzzles are simple. Each letter represents one of the digits 0 to 9. Different letters represent different digits. The first digit in a number can't be 0. Your job is to find out what digit each letter represents. This page has links to puzzles containing "PUBLISHES"