Impute

Webster's Dictionary of the English Language

·vt To take account of; to Consider; to Regard.

II. Impute ·vt To adjudge as one's own (the sin or righteousness) of another; as, the righteousness of Christ is imputed to us.

III. Impute ·vt To Charge; to Ascribe; to Attribute; to set to the account of; to charge to one as the author, responsible originator, or possessor;

— generally in a bad sense.