Imputes

verb

1. To attribute or ascribe (responsibility or fault) to a cause or source.

   "The teacher imputed the student's failure to his nervousness."

2. To ascribe (sin or righteousness) to someone by substitution.
3. To take into account.
4. To attribute or credit to.

   "People impute great cleverness to cats."

5. To replace missing data with substituted values.