Director, Infrastructure Lease Accounting

Job summary

Responsibilities

Anthropic is seeking a Director, Infrastructure Lease Accounting to lead technical accounting for our most complex infrastructure and energy arrangements — the data center leases and related structures underpinning our recently significant investment in American computing infrastructure.

• Serve as the technical accounting subject matter expert for Anthropic's most complex infrastructure arrangements, leading classification, measurement, and subsequent accounting…
• 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

What they're looking for

• Have 12+ years of progressive experience in accounting, with meaningful time in a technical accounting role
• Hold a Bachelor's degree in Accounting or Finance; CPA required
• Possess strong technical accounting knowledge of ASC 842 (leases), ASC 810 (consolidation, including VIE analysis), and ASC 815 (derivatives and hedging), applied to real…
• Have a track record of authoring and defending technical accounting memos on complex, judgment-intensive arrangements
• Demonstrate strong analytical abilities and comfort working with large, complex contracts and datasets

Tech stack

• SQL