What is Imputed?

Legal Definition
As used in legal phrases, this word means attributed vicariously; that is, an act, fact or quality is said to be "imputed" to a person when it is ascribed or charged to him, not because he is personally cognizant of it or responsible for it, but because another person is, over whom he has control or for whose acts or knowledge he is responsible.
See also
-- Black's Law Dictionary