To attribute or ascribe a quality, especially a fault, to someone or something. The manager imputed the team's failure to a lack of preparation.
To assign a value to something by inference from the value of the products or processes to which it contributes. Economists impute a value to natural resources based on their contribution to the economy.
To regard (a quality such as righteousness, guilt, or sin) as belonging to someone by transfer or by operation of law. In Christian theology, Christ’s righteousness is imputed to believers.