Noah Webster's New International Dictionary of the English Language

1. (v. t.) To ascribe; to attribute fault to; to set to the account of; to charge to one as the author, responsible originator, or possessor; -- generally in a bad sense.

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

3. (v. t.) To take account of; to consider; to regard.