Compute & Infrastructure Accounting

Job summary

Responsibilities

We are looking for an experienced and technically skilled accounting professional to manage the accounting and financial reporting for OpenAI’s compute and infrastructure lease-related activities.

• Own the end-to-end accounting for compute and infrastructure lease-related activities, including data centers, servers, equipment, colocation arrangements, and other…
• Evaluate new and evolving infrastructure arrangements to determine the appropriate accounting treatment under US GAAP, including lease identification, classification…
• Partner with Technical Accounting and other cross-functional stakeholders to assess complex or non-standard transactions, document accounting conclusions, and present the…
• Lead the accounting operationalization of new compute and infrastructure programs by developing scalable processes, controls, systems, data requirements, and reporting solutions…
• Design and implement system solutions to support lease accounting, fixed asset tracking, subledger requirements, data integration, and management reporting.

What they're looking for

• 10+ years of progressive experience in accounting, audit, advisory, or a related finance function, with meaningful experience managing complex transactions from initial…
• Strong technical knowledge of US GAAP, particularly ASC 842, ASC 810, ASC 360, fixed asset accounting, construction-in-progress accounting, and related financial reporting…
• Experience assessing complex lease arrangements, embedded leases, equipment financing, data center arrangements, build-to-suit structures, or other infrastructure-related…
• 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.