impute

verb

• 1represent (something, especially something undesirable) as being done or possessed by someone; attribute:the crimes imputed to Richard
• Theology ascribe (righteousness, guilt, etc.) to someone by virtue of a similar quality in another:Christ’s righteousness has been imputed to us

• 2 Finance assign (a value) to something by inference from the value of the products or processes to which it contributes: (as adjective imputed)recovering the initial outlay plus imputed interest