Common Keyword match/extract by account number

Hi,
I hope somebody would be able to assist with this one.
I have a list of account numbers, with multiple keywords per account number.
I need to match/extract keywords (with the same account number) sharing common parts of the keyword string.
And use the shortest part of the common keyword string, in the 3rd column (Equivalent) as an Equivalent of all keywords, sharing common keywords – as per the sample extract (below). The list is endless…
Your assistance will be greatly appreciated.
Regards,

Anthony
List Example

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Such a macro would be very advanced, almost AI if you ask me. However, it would be possible to make a formula that applies word keywords from a list that you suggest.
If you are interested I can do that.