impute
verb [ T ]
uk/ɪmˈpjuːt/ us LAW
to say that someone is responsible for something that has happened, especially something bad, or that something is the cause of something else:
For purposes of the company's violations, the conduct of its officials and employees may be imputed to the firm.
to calculate something when you do not have exact information, by comparing it to something similar:
imputed costs/data/income
The Treasury imputes a notional income from such interest-free loans of 8% a year.