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Vine's Expository Dictionary of NT Words
"to reckon, take into account," or, metaphorically, "to put down to a person's account," is never rendered in the RV by the verb "to impute." In the following, where the AV has that rendering, the RV uses the verb "to reckon," which is far more suitable; Romans 4:6,8,11,22,23,24; 2 Corinthians 5:19; James 2:23 . See ACCOUNT , and especially, in the above respect, RECKON.
(the -ao termination is the one found in the Koine, the language covering the NT period), denotes "to charge to one's account, to lay to one's charge," and is translated "imputed" in Romans 5:13 , of sin as not being "imputed when there is no law." This principle is there applied to the fact that between Adam's trangression and the giving of the Law at Sinai, sin, though it was in the world, did not partake of the character of transgression; for there was no law. The law of conscience existed, but that is not in view in the passage, which deals with the fact of external commandments given by God. In Philemon 1:18 the verb is rendered "put (that) to (mine) account." See ACCOUNT.
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Vines, W. E., M. A. Entry for 'Impute'. Vine's Expository Dictionary of NT Words. https://www.studylight.org/dictionaries/eng/ved/i/impute.html. 1940.