1 : to consider or calculate as a value or cost (as for taxation)
: to reckon as an actual thing [ a benefit from the use of the car]
2 in the civil law of Louisiana
: to direct (payment) to principal or interest
3 : to attribute to a party esp. because of responsibility for another [ knowledge to his corporate superior]
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.