IPA: /ɪmˈpjuːtəbl/
KK: /ɪmˈpjuːtəbl/
Able to be attributed or assigned to someone or something; often used in a legal or formal context to indicate responsibility or blame.
The errors in the report were imputable to a lack of proper training.
Imputable is formed from "in-" (meaning not) and "putare" (meaning to reckon or consider). The word refers to something that cannot be reckoned or considered as someone's fault or responsibility.
Think of something that is 'not' ('in-') able to be 'reckoned' ('putare') against someone — that's why imputable means it cannot be attributed to them.