- The act of assigning a specific value or cost for calculation purposes in contexts such as tax assessment
- The act of designating a payment for specific purposes such as either principal or interest
- The act of assigning responsibility or blame to a particular person or party, often due to their accountability for another person or entity
- In the event of a process error, the company may impute responsibility to the employee who overlooked the necessary checks.
- The loan company will impute the mortgage payments directed towards the outstanding balance of the principal or interest.
- The IRS might impute a higher income level to a person if they live in a high-cost area.