impute
verb[T]
uk/ɪmˈpjuːt/usLAW
to say that someone isresponsiblefor something that hashappened,especiallysomethingbad, or that something is thecauseof somethingelse:
Forpurposesof the company'sviolations, theconductofitsofficialsandemployeesmay be imputed to thefirm.
tocalculatesomething when you do not haveexactinformation, bycomparingit to somethingsimilar:
imputedcosts/data/income
The Treasury imputes anotionalincomefrom such interest-freeloansof 8% ayear.