Compute & Infrastructure Accounting
Core
Manage accounting and financial reporting for OpenAI's compute and infrastructure lease-related activities, including data centers, servers, and equipment.
Role type
Senior Technical Accounting Manager (Lease & Infrastructure)
Builds
Scalable accounting processes, controls, and system solutions for complex infrastructure programs
Domain
Technology / AI Infrastructure / Financial Accounting
Required skills
US GAAP (ASC 842, ASC 810, ASC 360), Lease Accounting, Consolidation Accounting, Fixed Asset Accounting, System Design, Process Operationalization, Audit Support, Contract Analysis, Financial Reporting, Stakeholder Management
Preferred skills
Experience with NetSuite, SAP, Oracle, Data Center Arrangements, Build-to-Suit Structures, Variable Interest Entity Assessments, Special-Purpose Entities
Technologies
NetSuite, SAP, Oracle, ERP tools
Responsibilities
Own end-to-end accounting for compute and infrastructure lease activities; Evaluate new infrastructure arrangements for US GAAP treatment; Partner with stakeholders to assess complex transactions; Lead operationalization of new programs by designing processes and systems; Design and implement system solutions for lease accounting and fixed asset tracking; Own month-end and quarter-end close activities for the lease portfolio; Ensure completeness and accuracy of lease-related accounting records; Manage accounting requirements for unique legal entities and special-purpose structures; Monitor contractual changes for accounting impacts; Build and maintain internal controls; Support internal and external audit requests.
Seniority
Senior, hands-on IC
