Compute & Infrastructure Accounting Manager

Compensation

The base pay offered may vary depending on multiple individualized factors, including market location, job-related knowledge, skills, and experience. If the role is non-exempt, overtime pay will be provided consistent with applicable laws. In addition to the salary range listed above, total compensation also includes generous equity, performance-related bonus(es) for eligible employees, and the following benefits.

• Medical, dental, and vision insurance for you and your family, with 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), plus paid medical and caregiver leave (up to 8 weeks)

• Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees

• 13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)

• Mental health and wellness support

• Employer-paid basic life and disability coverage

• Annual learning and development stipend to fuel your professional growth

• Daily meals in our offices, and meal delivery credits as eligible

• Relocation support for eligible employees

• Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided.

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Compute & Infrastructure team shares financial insights and partners with internal and external business stakeholders to manage the accounting and financial reporting for OpenAI’s rapidly evolving infrastructure investments.

About the Role

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. In this role, you will own complex lease accounting matters across data centers, servers, equipment, and other infrastructure arrangements, while helping operationalize new programs as the organization continues to scale.

Responsibilities

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

• Evaluate new and evolving infrastructure arrangements to determine the appropriate accounting treatment under US GAAP, including lease identification, classification, measurement, commencement, modification, impairment, and presentation considerations.

• Partner with Technical Accounting and other cross-functional stakeholders to assess complex or non-standard transactions, document accounting conclusions, and present the 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 from the ground up.

• Design and implement system solutions to support 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, rollforwards, balance sheet substantiation, and reporting packages.

• Ensure the completeness and accuracy of lease-related accounting records by developing robust contract intake, asset tracking, and reconciliation processes.

• Manage the accounting and reporting requirements for unique legal entities and special-purpose structures associated with infrastructure investments, including consolidation assessments, intercompany activity, and entity-level reporting.

• Monitor changes in contractual arrangements and operational facts to identify lease modifications, reassessments, impairments, consolidation changes, 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 preparation of accounting documentation, control evidence, reconciliation support, and responses to technical questions.

Requirements

• 10+ years of progressive experience in accounting, audit, advisory, or a related finance function, with 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.

• Demonstrated ability to translate complex contractual terms and accounting conclusions into scalable operational processes, system requirements, and control frameworks.

• Experience working with large-scale lease accounting systems, fixed asset systems, and ERP tools such as NetSuite, SAP, Oracle, or similar platforms.

• Strong systems-thinking capabilities and a track record of delivering high-quality results in a fast-paced environment.

• Bachelor's degree in Accounting or a related field.