impute

Concise Oxford English Dictionary © 2008 Oxford University Press:
impute /ɪmˈpjuːt/

▶verb

• 1 (usu. impute something to) attribute (something, especially something bad) to someone.

• 2 Theology ascribe (righteousness, guilt, etc.) to someone by virtue of a similar quality in another.

• 3 Finance assign (a value) to something by inference from the value of the products or processes to which it contributes.

– derivatives
imputable adjective,
imputation noun.

– origin ME: from OFr. imputer, from L. imputare ‘enter in the account’.