what is imputed value 
imputed value also known as estimated imputation is an assumed value given to an item when the actual value is not known or available imputed values are a logical or implicit value for an item or time set wherein a true value has yet to be ascertained an imputed value would be the best guess estimate used to forecast a larger set of values or series of data points imputed values can pertain to the value of intangible assets owned by a firm the opportunity cost associated with an event or used for ascertaining the value of a historical item for which facts about its value at a past point in time are not available 