imputable

Imputable is an adjective used to describe something that can be attributed or assigned to a person, group, action, or circumstance for purposes of responsibility, blame, or source attribution. The term derives from Latin imputabilis, from imputare, meaning to reckon to or attribute.

In legal contexts, imputability concerns whether an act, knowledge, or result can be legally attributed to a particular actor or entity. In criminal law, imputability relates to whether a defendant’s mental state and control over the conduct justify liability. In civil and administrative law, liability may be imputed to a party for acts done by agents or employees within the scope of employment (vicarious liability) or for knowledge that is legally attributable to a principal. The concept also covers imputing responsibility for omissions or foreseeability of harm.

In taxation and accounting, imputable income or items are those that can be attributed to a specific taxpayer or beneficiary. Imputability thus affects how costs, profits, or fiscal obligations are assigned or allocated for reporting or liability purposes.

Philosophical and ethical discussions sometimes address imputability as a measure of moral responsibility—whether an agent can be rightly attributed with blame or praise given their will, awareness, and control over actions.

Non-imputability denotes situations in which attribution is legally or morally inappropriate, often due to incapacity, lack of fault, or jurisdictional limits on liability. The precise meaning of imputable can vary by legal system and context.