The Collaborative International Dictionary of English v.0.48:

Impute \Im*pute"\, v. t. [imp. & p. p. Imputed; p. pr. & vb.
   n. Imputing.] [F. imputer, L. imputare to bring into the
   reckoning, charge, impute; pref. im- in + putare to reckon,
   think. See Putative.]
   [1913 Webster]
   1. 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.
      [1913 Webster]

            Nor you, ye proud, impute to these the fault,
            If memory o'er their tomb no trophies raise. --Gray.
      [1913 Webster]

            One vice of a darker shade was imputed to him --
            envy.                                 --Macaulay.
      [1913 Webster]

   2. (Theol.) To adjudge as one's own (the sin or
      righteousness) of another; as, the righteousness of Christ
      is imputed to us.
      [1913 Webster]

            It was imputed to him for righteousness. --Rom. iv.
                                                  22.
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            They merit
            Imputed shall absolve them who renounce
            Their own, both righteous and unrighteous deeds.
                                                  --Milton.
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   3. To take account of; to consider; to regard. [R.]
      [1913 Webster]

            If we impute this last humiliation as the cause of
            his death.                            --Gibbon.

   Syn: To ascribe; attribute; charge; reckon; consider; imply;
        insinuate; refer. See Ascribe.
        [1913 Webster]

WordNet (r) 3.0 (2006):

impute
    v 1: attribute or credit to; "We attributed this quotation to
         Shakespeare"; "People impute great cleverness to cats"
         [syn: impute, ascribe, assign, attribute]
    2: attribute (responsibility or fault) to a cause or source;
       "The teacher imputed the student's failure to his
       nervousness"