the act of imputing.
an attribution, as of fault or crime; accusation.

1535–45; < Late Latin imputātiōn- (stem of imputātiō), equivalent to Latin imputāt(us) past participle of imputāre to ascribe, impute + -iōn- -ion Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
impute (ɪmˈpjuːt)
1.  to attribute or ascribe (something dishonest or dishonourable, esp a criminal offence) to a person
2.  to attribute to a source or cause: I impute your success to nepotism
3.  commerce to give (a notional value) to goods or services when the real value is unknown
[C14: from Latin imputāre, from im- + putāre to think, calculate]

Collins English Dictionary - Complete & Unabridged 10th Edition
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Bible Dictionary

Imputation definition

is used to designate any action or word or thing as reckoned to a person. Thus in doctrinal language (1) the sin of Adam is imputed to all his descendants, i.e., it is reckoned as theirs, and they are dealt with therefore as guilty; (2) the righteousness of Christ is imputed to them that believe in him, or so attributed to them as to be considered their own; and (3) our sins are imputed to Christ, i.e., he assumed our "law-place," undertook to answer the demands of justice for our sins. In all these cases the nature of imputation is the same (Rom. 5:12-19; comp. Philemon 1:18, 19).

Easton's 1897 Bible Dictionary
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Example sentences
Kaplan's imputation to me of questionable motives is simply risible.
But his practice clears him of the imputation: he is saved by the ambiguity of the word independent.
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