Director, Infrastructure & Energy Accounting

Responsibilities

• Serve as the technical accounting subject matter expert for Anthropic's most complex infrastructure and energy arrangements, leading classification, measurement, and subsequent accounting judgments
• Apply ASC 842 to complex lease arrangements, including lease identification, modifications, reassessments, and embedded leases within compute, colocation, and data center contracts
• Apply ASC 810 to counterparty and joint-venture structures, including variable interest entity (VIE) analysis for special purpose entities
• Apply ASC 815 to energy and infrastructure arrangements, including consideration of embedded derivatives
• Lead technical accounting analysis and memo preparation for new arrangements, ensuring positions are well-reasoned, supported, and auditor-ready
• Partner with Real Estate, Legal, and Finance teams during contract negotiation and execution to ensure accounting implications are understood before commitments are made
• Serve as a trusted finance partner to non-finance stakeholders — explaining the financial statement impact of their decisions in clear, simple terms they can act on
• Serve as a key point of contact with external auditors on technical accounting matters within your portfolio
• Mentor accounting professionals across the Infrastructure Accounting team on technical accounting matters
• Drive process improvements and automation, including leveraging AI tooling, to enhance the efficiency and accuracy of technical accounting work

Requirements

• 12+ years of progressive experience in accounting, with meaningful time in a technical accounting role
• Bachelor's degree in Accounting or Finance; CPA required
• Strong technical accounting knowledge of ASC 842 (leases), ASC 810 (consolidation, including VIE analysis), and ASC 815 (derivatives and hedging), applied to real arrangements
• Experience accounting for energy contracts — Power Purchase Agreements, Virtual PPAs, Renewable Energy Credits, or similar commodity arrangements
• Track record of authoring and defending technical accounting memos on complex, judgment-intensive arrangements
• Strong analytical abilities and comfort working with large, complex contracts and datasets
• Track record of improving scalable technical accounting processes in fast-moving environments
• Adept at translating technical accounting concepts into financial implications for non-finance stakeholders
• Communicate clearly and influence effectively across cross-functional partners — Real Estate, Legal, Finance, and Procurement
• Experience partnering with engineering, infrastructure, or operations teams to improve financial reporting and cost transparency

Nice-to-Haves

• Background in a Big 4 technical accounting practice (SEC reporting / technical consultation) combined with industry experience
• Experience at hyperscalers, utilities, or energy companies with meaningful PPA, REC, or commodity-arrangement exposure
• Experience with renewable energy contracts, carbon markets, or related clean-energy accounting frameworks
• Exposure to data center and compute-related infrastructure arrangements (including colocation, dark fiber IRUs, and equipment leases)
• Experience with lease accounting software and derivative / hedge accounting systems at scale
• SQL proficiency for querying and analyzing large contract and accounting datasets
• Knowledge of AI/ML infrastructure and associated cost structures
• Experience applying AI tooling (including Claude) to technical accounting research, memo drafting, or close automation
• Proven ability to navigate ambiguity and drive results in rapidly changing environments

Compensation

Annual Salary: $1—$2 USD