imputeim·pute /ɪmˈpjuːt/ verb [transitiveT]1LAW to suggest that someone or something is the cause of a particular situation, or is responsible for a particular action, especially something badThe court ruled that the newspaper report did impute a criminal offense.
2TAXSTATISTICS to calculate the value of something which cannot easily be measured in the usual way by giving it a value based on similar thingsThe Inland Revenue imputes a set amount of taxable income according to the size of a company car’s engine.
impute something to somethingCableWest imputes to its costs an amount for connection to its exchange.