imputation
noun
[ ɪmpjuːˈteɪʃ(ə)n ]
• a charge or claim that someone has done something undesirable; an accusation.
• "there are grounds for inquiring into the imputations of misconduct against him"
• the assignment of a value to something by inference from the value of the products or processes to which it contributes.
• "the imputation of interest will increase her taxable income"