To reckon as pertaining or attributable; 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. (verb)
To ascribe (sin or righteousness) to someone by substitution. (verb)
To take account of; to consider; to regard. (verb)
To attribute or credit to. (verb)
To attribute (responsibility or fault) to a cause or source. (verb)
Examples of word Impute
Though I don't use the word impute too often its etymology is in some ways consistent with the answer to David's question.
Jumping back to Samuel Johnson's word impute, its meaning was to subtract from that same metaphorical balance sheet. about podictionary
And when she gets in front of a judge that judge will "impute" an income to you even if you are unemployed and insist that you continue to support her in the style to which she is accustomed.
We make or "impute" these mental abstractions all the time.
Based on that sequence, as a manner of speaking, we say or "impute" that there is a habit of drinking tea.