Compute and Infrastructure Accounting

OpenAI

. Own end-to-end accounting for compute and infrastructure lease-related activities, including data centers, servers, equipment, colocation arrangements, and other infrastructure deployments .

Posted 10/22/2026full-timeSan Francisco • California • United StatesSeniorLead💰 $162,000 - $240,000 per yearWebsite

Core Competencies

Role fit

Core Competencies

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Demonstrates extensive expertise in US GAAP accounting, particularly in lease accounting and fixed asset management, while effectively leading operational processes and controls for complex infrastructure transactions. Proven ability to communicate financial implications and collaborate with cross-functional teams to implement scalable accounting solutions.

Highest-signal resume keywords

US GAAP ExpertiseLease Accounting ManagementFixed Asset AccountingConsolidation AccountingCPA Or CA Certification

ATS Keywords

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Applicant Tracking System Keywords

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Hard Skills

Lease IdentificationLease ClassificationLease MeasurementJournal EntriesReconciliationsFlux AnalysisBalance Sheet SubstantiationFinancial ReportingData IntegrationOperational Execution

Soft Skills

Excellent Communication SkillsInterpersonal SkillsProblem-SolvingAdaptabilityCollaboration

Tools & Technologies

NetSuiteSAPOracleLease Accounting SystemsFixed Asset Systems

Certifications & Qualifications

CPACA

Industry Keywords

Infrastructure AccountingData Center ArrangementsEmbedded LeasesConstruction-In-Progress AccountingVariable Interest Entity Assessments

Tech Stack

Tools & technologies

ERPFluxOracle

About the role

Key responsibilities & impact

Own end-to-end accounting for compute and infrastructure lease-related activities, including data centers, servers, equipment, colocation arrangements, and other infrastructure deployments
Evaluate infrastructure arrangements and determine accounting treatment under US GAAP
Assess lease identification, classification, measurement, commencement, modification, impairment, and presentation considerations
Document accounting conclusions and present financial reporting implications to senior leadership
Lead operationalization of new compute and infrastructure programs by developing processes, controls, systems, data requirements, and reporting solutions
Design and implement system solutions for lease accounting, fixed asset tracking, subledger requirements, data integration, and management reporting
Own month-end and quarter-end close activities, including journal entries, reconciliations, flux analysis, rollforwards, balance sheet substantiation, and reporting packages
Develop contract intake, asset tracking, and reconciliation processes
Manage accounting and reporting for legal entities and special-purpose structures, including consolidation assessments, intercompany activity, and entity-level reporting
Monitor contractual and operational changes for lease modifications, reassessments, impairments, consolidation changes, and other accounting impacts
Build and maintain internal controls over lease accounting, infrastructure data, entity reporting, journal entries, reconciliations, and management review processes
Support internal and external audit requests and prepare accounting documentation, control evidence, reconciliation support, and technical responses
Partner with Finance, Technical Accounting, Legal, Tax, Procurement, Engineering, Infrastructure, external counterparties, and service providers

Requirements

What you’ll need

10+ years of progressive experience in accounting, audit, advisory, or a related finance function
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
Ability to translate complex contractual terms and accounting conclusions into scalable operational processes, system requirements, and control frameworks
Experience with large-scale lease accounting systems, fixed asset systems, and ERP tools such as NetSuite, SAP, Oracle, or similar platforms
Experience partnering with data, engineering, or IT teams to design automated accounting solutions
Willingness to operate hands-on in ambiguous environments
Excellent written and verbal communication skills
Exemplary interpersonal skills
Genuine passion for technology and artificial intelligence
CPA or CA required

Benefits

Comp & perks

Equity
Performance-related bonus(es) for eligible employees
Medical, dental, and vision insurance for you and your family
Employer contributions to Health Savings Accounts
Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)
401(k) retirement plan with employer match
Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents)
Paid medical and caregiver leave (up to 8 weeks)
Flexible PTO for exempt employees
Up to 15 days annually for non-exempt employees
13+ paid company holidays
Multiple paid coordinated company office closures throughout the year
Paid sick or safe time
Mental health and wellness support
Employer-paid basic life and disability coverage
Annual learning and development stipend
Daily meals in offices
Meal delivery credits as eligible
Relocation support for eligible employees
Charitable donation matching and wellness stipends may also be provided