The meaning of Imputation in the Bible
(From Easton's Bible Dictionary)

is used to designate any action or word or thing as reckoned to a person. Thus in doctrinal language (1) the sin of Adam is imputed to all his descendants, i.e., it is reckoned as theirs, and they are dealt with therefore as guilty; (2) the righteousness of Christ is imputed to them that believe in him, or so attributed to them as to be considered their own; and (3) our sins are imputed to Christ, i.e., he assumed our "law-place," undertook to answer the demands of justice for our sins. In all these cases the nature of imputation is the same (Romans 5:12-19; Compare Philemon 1:18,19).

See more on the meaning of Imputation in the Bible:
Imputation {International Standard Bible Encyclopedia}

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