Definition from Wiktionary, the free dictionary
From Latin imputatio (ascribe)
imputation (plural imputations)
- The act of imputing or charging; attribution; ascription.
- That which has been imputed or charged.
- Charge or attribution of evil; censure; reproach; insinuation.
- (theology) A setting of something to the account of; the attribution of personal guilt or personal righteousness of another; as, the imputation of the sin of Adam, or the righteousness of Christ.
- Opinion; intimation; hint.
Related terms 
act of imputing
that which has been imputed