Dictionary of Finance and Investment Terms: imputed value
imputed value
logical or implicit value that is not recorded in any accounts. Examples: in projecting annual figures, values are imputed for months about which actual figures are not yet available; cash invested unproductively has an imputed value consisting of what it would have earned in a productive investment ( opportunity cost); in calculating national income, the U.S. Department of Commerce imputes a dollar value for wages and salaries paid in kind, such as food and lodging provided on ships at sea.