imputation

from The American Heritage® Dictionary of the English Language, 5th Edition.

• noun The act of imputing or ascribing; attribution.
• noun Something imputed, ascribed, or attributed.

from The Century Dictionary.

• noun The erroneous ascription of effect to cause: as, the imputation of a disease to witchcraft.
• noun The act of imputing or charging; attribution; ascription: as, the imputation of wrong motives.
• noun That which is imputed or charged; specifically, an attribution of something censurable or evil; censure; reproach.

from the GNU version of the Collaborative International Dictionary of English.

• The act of imputing or charging; attribution; ascription; also, anything imputed or charged.
• Charge or attribution of evil; censure; reproach; insinuation.
• (Theol.) A setting of something to the account of; the attribution of personal guilt or personal righteousness of another.
• Opinion; intimation; hint.

from Wiktionary, Creative Commons Attribution/Share-Alike License.

• noun The act of imputing or charging; attribution; ascription.
• noun That which has been imputed or charged.
• noun Charge or attribution of evil; censure; reproach; insinuation.
• noun theology A setting of something to the account of; the attribution of personal guilt or personal righteousness of another; as, the imputation of the sin of Adam, or the righteousness of Christ.
• noun Opinion; intimation; hint.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

• noun the attribution to a source or cause
• noun a statement attributing something dishonest (especially a criminal offense)