Imputálása

Imputálása is a term used to describe the act of imputing, i.e., attributing or ascribing something to someone or something. In Hungarian it denotes the attribution of actions, guilt or liability, as well as the assignment of costs or responsibilities in organizational or accounting contexts. The word stems from Latin imputare, meaning to reckon or ascribe, and reached Hungarian through the verb imputálni and the noun imputálás. The form imputálása specifically indicates the act itself and can function as the subject or object of a sentence.

In legal contexts, imputálás refers to attributing criminal liability or civil responsibility to a person or organization. It is common in formal judicial language to describe how guilt or responsibility is assigned in a case, whether to a defendant or to an entity. In accounting and cost accounting, imputálás means the allocation or imputation of expenses, revenues, or resources to a particular cost center, project, or period. In philosophy or linguistics, imputálás may be used more abstractly to denote the attribution of properties, predicates, or causal relations to agents.

Usage notes: the term is relatively formal and common mainly in official, academic, or legal texts. In everyday language, speakers often prefer phrases such as felróniének rendelése, felelősség hozzárendelése, vagy költség- és erőforrás-hozzárendelés, depending on the context. See also related concepts such as imputáció or broader notions of attribution and responsibility.