im·pute /im-'pyüt/ vt im·put·ed, im·put·ing
1: to consider or calculate as a value or cost (as for taxation); broadly: to reckon as an actual thing
impute a benefit from the use of the car
2 in the civil law of Louisiana: to direct (payment) to principal or interest
3: to attribute to a party esp. because of responsibility for another
impute knowledge to his corporate superior
im·pu·ta·tion /ˌim-pyə-'tā-shən/ n
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.