Impute

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Impute

(v. t.) 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.
(v. t.) To adjudge as one's own (the sin or righteousness) of another; as, the righteousness of Christ is imputed to us.
(v. t.) To take account of; to consider; to regard.