Compute & Infrastructure Accounting Manager

Responsibilities

• Own the end-to-end accounting for compute and infrastructure lease-related activities, including data centers, servers, equipment, colocation arrangements, and other infrastructure deployments.
• Evaluate new and evolving infrastructure arrangements to determine the appropriate accounting treatment under US GAAP, including lease identification, classification, measurement, commencement, modification, impairment, and presentation considerations.
• Partner with Technical Accounting and other cross-functional stakeholders to assess complex or non-standard transactions, document accounting conclusions, and present the financial reporting implications to senior leadership.
• Lead the accounting operationalization of new compute and infrastructure programs by developing scalable processes, controls, systems, data requirements, and reporting solutions from the ground up.
• Design and implement system solutions to support lease accounting, fixed asset tracking, subledger requirements, data integration, and management reporting.
• Own month-end and quarter-end close activities for the lease portfolio, including journal entries, reconciliations, flux analysis, rollforwards, balance sheet substantiation, and reporting packages.
• Ensure the completeness and accuracy of lease-related accounting records by developing robust contract intake, asset tracking, and reconciliation processes.
• Manage the accounting and reporting requirements for unique legal entities and special-purpose structures associated with infrastructure investments, including consolidation assessments, intercompany activity, and entity-level reporting.
• Monitor changes in contractual arrangements and operational facts to identify lease modifications, reassessments, impairments, consolidation changes, and other accounting impacts.
• Build and maintain strong internal controls over lease accounting, infrastructure data, entity reporting, journal entries, reconciliations, and management review processes.
• Support internal and external audit requests, including preparation of accounting documentation, control evidence, reconciliation support, and responses to technical questions.

Requirements

• 10+ years of progressive experience in accounting, audit, advisory, or a related finance function, with meaningful experience managing complex transactions from initial assessment through operational execution.
• Strong technical knowledge of US GAAP, particularly ASC 842, ASC 810, ASC 360, fixed asset accounting, construction-in-progress accounting, and related financial reporting requirements.
• Experience assessing complex lease arrangements, embedded leases, equipment financing, data center arrangements, build-to-suit structures, or other infrastructure-related transactions.
• Experience with consolidation accounting, including variable interest entity assessments, special-purpose entities, intercompany accounting, and noncontrolling interests.
• Demonstrated ability to translate complex contractual terms and accounting conclusions into scalable operational processes, system requirements, and control frameworks.
• Experience working with large-scale lease accounting systems, fixed asset systems, and ERP tools such as NetSuite, SAP, Oracle, or similar platforms.
• Strong systems-thinking capabilities and a track record of partnering with data, engineering, or IT teams to design automated accounting solutions.
• A builder mindset and a willingness to operate hands-on in ambiguous environments, creating structure where processes, systems, or ownership models are still evolving.
• Excellent written and verbal communication skills, including the ability to present complex accounting matters clearly and concisely to senior leadership and cross-functional partners.
• Exemplary interpersonal skills and the ability to partner effectively with stakeholders across Finance, Legal, Tax, Procurement, Engineering, Infrastructure, and external organizations.
• CPA or CA required.

Nice-to-Haves

• Genuine passion for technology and artificial intelligence, aligned with OpenAI’s mission.