The value of an asset that hasnÂ’t been actually recorded in any accounts, but can be deduced from the end product or result. If historical comparisons are being made, and certain data isnÂ’t available, then an imputed value can be estimated. An imputed value might be calculated for cash that is waiting to be invested. There is an imputed value of the opportunity cost that is being incurred because the company is holding onto the money rather than investing it in a project that would return a certain percentage.