Impute

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.

To adjudge as one's own (the sin or righteousness) of another; as, the righteousness of Christ is imputed to us.

To take account of; to consider; to regard.

attribute or credit to; "We attributed this quotation to Shakespeare"; "People impute great cleverness to cats"