Depends on what you mean by "imputes".
He lays Christ righteousness on us. We bear Christ's righteousness. Kinda like wearing a robe (figuratively).
But this is a declaration of a future reality.
We are actually predestined to be justified and glorified, to be in the image of Christ.
Christ is the guarantee of this better covenant.
Look at Christ now. We will be conformed to His image. So we can now be declared righteous (at judgment we will be in the image of Christ, righteous).
I bought a jeep last month. The bank guaranteed the dealership would receive the amount for the vehicle in 2 days. The dealership listed me as owner and I drove away that day.
Jesus is the guarantee of a better covenant. We are being conformed into Christ's image, and Christ is righteous. We are predestined to be justified and glorified. God declares us righteous based on Christ Himself.