impute
transitive verb | \ im-ˈpyüt \ | im·pute
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: 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 : to reckon as an actual thing impute a benefit from the use of the car
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: to direct (payment) to principal or interest
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: to attribute to a party especially because of responsibility for another impute knowledge to his corporate superior