# Director, Infrastructure & Energy Accounting

**Company:** [Anthropic](https://hotfix.jobs/companies/anthropic)
**Location:** San Francisco, CA, New York, NY
**Role:** Finance & Accounting
**Salary:** $1 – $2
**Experience:** 12+ years
**Skills:** Asc 842, Asc 810, Asc 815, Lease Accounting, Vie Analysis, Embedded Derivatives, Power Purchase Agreements, Technical Accounting, SQL, AI Tools
**Posted:** 2026-04-22

> Leads technical accounting for complex infrastructure and energy arrangements including data center leases, power purchase agreements, and joint ventures. Requires 12+ years experience, CPA, deep knowledge of ASC 842/810/815, and energy contract expertise.

## Job Description

## 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

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