Attributes of new semi, including deposit (7)
I believe the answer is:
imputes
'attributes of' is the definition.
'imputes' can be an answer for 'attributes' ('impute' can be a synonym of 'attribute'). I am not certain of the 'of' bit.
'new semi including deposit' is the wordplay.
'new' indicates an anagram.
'including' is an insertion indicator.
'deposit' becomes 'put' (I've seen this in other clues).
'semi' with letters rearranged gives 'imes'.
'imes' going around 'put' is 'IMPUTES'.
Can you help me to learn more?
(Other definitions for imputes that I've seen before include "Attributes or ascribes, maybe fault" , "Ascribes with impetus" , "Takes into account - charges - sit me up (anag)" .)