Compute & Infrastructure Accounting Manager

Senior Accountant, Compute & Infrastructure Lease Accounting

Company: OpenAI

Location: San Francisco, CA (Hybrid: 3 days in office)

About the Team:
OpenAI Finance's Compute & Infrastructure team partners with stakeholders to manage the accounting and financial reporting for OpenAI’s rapidly evolving infrastructure investments, including cloud computing, data centers, servers, equipment, and colocation arrangements. We ensure financial accuracy, operational scalability, and informed decision-making as OpenAI invests in advanced technologies.

About the Role:
We are seeking an experienced and technically skilled accounting professional to own the accounting and financial reporting for OpenAI’s compute and infrastructure lease-related activities. This role involves managing complex lease accounting matters across various infrastructure arrangements, operationalizing new programs, and evaluating unique transactions to assess their accounting implications. You will translate technical conclusions into clear recommendations and work cross-functionally to design processes, systems, and controls for scalable accounting operations.

This role requires a strong command of US GAAP, particularly lease accounting and consolidation, and the ability to thrive in an evolving environment. The ideal candidate is a technical accounting expert and a hands-on builder who can create sustainable operating models from complex arrangements. You will partner closely with Finance, Technical Accounting, Legal, Tax, Procurement, Engineering, and Infrastructure teams.

Responsibilities:

• Own the end-to-end accounting for compute and infrastructure lease-related activities (data centers, servers, equipment, colocation, etc.).
• Evaluate new and evolving infrastructure arrangements to determine appropriate US GAAP accounting treatment (lease identification, classification, measurement, commencement, modification, impairment, etc.).
• Partner with Technical Accounting and cross-functional stakeholders to assess complex transactions, document conclusions, and present financial reporting implications to senior leadership.
• 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 for lease accounting, fixed asset tracking, subledger requirements, data integration, and management reporting.
• Own month-end and quarter-end close activities for the lease portfolio, including journal entries, reconciliations, flux analysis, balance sheet substantiation, and reporting packages.
• Ensure completeness and accuracy of lease-related accounting records through robust contract intake, asset tracking, and reconciliation processes.
• Manage accounting and reporting for unique legal entities and special-purpose structures related to infrastructure investments (consolidation, intercompany, entity-level reporting).
• Monitor changes in contractual arrangements and operational facts to identify lease modifications, reassessments, impairments, and other accounting impacts.
• Build and maintain strong internal controls over lease accounting, infrastructure data, entity reporting, journal entries, reconciliations, and management review processes.
• Support internal and external audit requests, including preparing accounting documentation, control evidence, and responding to technical questions.

Qualifications:

• 10+ years of progressive experience in accounting, audit, advisory, or a related finance function, with meaningful experience managing complex transactions.
• Strong technical knowledge of US GAAP, particularly ASC 842, ASC 810, ASC 360, fixed asset accounting, and construction-in-progress accounting.
• 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 VIE assessments, SPEs, intercompany accounting, and noncontrolling interests.
• Demonstrated 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 (e.g., NetSuite, SAP, Oracle).
• Strong systems-thinking capabilities and a track record of partnering with data, engineering, or IT teams to design automated accounting solutions.
• A builder mindset and willingness to operate hands-on in ambiguous environments, creating structure where processes or systems are evolving.
• Excellent written and verbal communication skills, including the ability to present complex accounting matters clearly to senior leadership and cross-functional partners.
• Exemplary interpersonal skills and ability to partner effectively with stakeholders across Finance, Legal, Tax, Procurement, Engineering, Infrastructure, and external organizations.
• Genuine passion for technology and artificial intelligence.
• CPA or CA required.

Location & Benefits:

• Based in San Francisco, CA.
• Hybrid work model (3 days in office).
• Relocation assistance offered to new employees.