imputacja

Imputacja is a Polish term that refers to the act of attributing something to someone or something, such as responsibility, blame, a cause, or a property. The word derives from Latin imputatio, meaning a reckoning or charge, and imputare, to reckon against. In everyday and professional language it denotes the transfer or assignment of an attribute to a subject or object, and it can also describe the allocation of costs or resources in accounting.

In law, imputacja denotes the process of attributing a crime, liability, or fault to a person or entity. It encompasses establishing a link between an act and the responsible subject, and it can apply to direct actions as well as to vicarious or contributory liability. In civil or administrative contexts, imputacja may concern the assignment of responsibility for damages or misconduct.

In philosophy and logic, imputacja refers to the attribution of properties, predicates, or propositions to subjects. It is used in discussions of predication, truth conditions, and the accountability of agents, focusing on when and how a feature legitimately belongs to an object or person.

In accounting and management, imputacja means the allocation or charging of costs, revenues, or resources to specific cost centers, products, projects, or departments. This type of attribution supports internal budgeting, financial analysis, and performance assessment.

Overall, imputacja centers on the transfer of a feature—whether legal responsibility, causal attribution, property, or financial item—from one entity to another. The precise meaning depends on the domain, but the core idea is attribution or assignment.