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Finance Dictionary and Glossary of Investment Terms
The value of an asset that is not recorded in any accounts but is implicit in the product. For example, when making historical comparisons, an imputed value can be estimated for any period for which data is not available.
Refers to the value of an asset, service, or company that is not physically recorded in any accounts but is implicit in the product, e.g., the opportunity cost of cash remaining in a savings account and not invested.