Director of Infrastructure Lease Accounting

Anthropic Limited; San Francisco (CA); Sur place; USD 250 000 - 450 000; Plein temps

Avantages offerts par ce poste

Comprehensive health insurance

Relocation support

Annual education stipend

Home office stipend

Commuter benefits

Retirement plans with matching

Life and income protection plans

Résumé du poste

Anthropic Limited seeks a Director of Infrastructure Lease Accounting to lead technical accounting for data center leases, energy arrangements, and related structures. You will serve as the subject matter expert on ASC 842, ASC 810, and ASC 815, guiding complex contracts and coordinating with Real Estate, Legal, and Finance teams.

You will mentor accounting professionals, drive process improvements, and partner with external auditors to ensure accurate financial reporting in a fast-growing

Qualifications

• Bachelor’s in Accounting or Finance with CPA preferred.
• 12+ years progressive accounting experience, with technical accounting focus.
• Strong ASC 842, ASC 810, ASC 815 knowledge and applied experience.
• Experience with data center, compute, colocation infrastructure contracts.
• Background in partnering with Real Estate, Legal, Finance, and Auditors.

Responsabilités

• Lead technical accounting for data center leases under ASC 842.
• Lead ASC 810 analysis for VIE structures and consolidations.
• Apply ASC 815 to energy/infrastructure arrangements and derivatives.
• Draft memos, defend positions, and obtain auditor readiness.
• Collaborate with Real Estate, Legal, and Finance during negotiations.

Connaissances

Technical accounting

ASC 842 (leases)

ASC 810 (consolidation)

ASC 815 (derivatives)

Big 4 background

AI tooling experience

Data center / compute infra experience

Formation

Bachelor’s degree in Accounting or Finance

CPA

Big 4 experience

Outils

Lease accounting software

Derivative/hedge systems

SQL proficiency

AI tooling (Claude)

Description du poste

• 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
• As we continue our rapid growth, you will ensure the financial statement accuracy of the most technically complex contracts we enter into
• This is an opportunity to be at the heart of one of the fastest-scaling companies in the industry, and to shape how Anthropic accounts for the highest-stakes arrangements underpinning our compute and energy portfolio
• You will serve as the technical accounting subject matter expert for arrangements spanning data center leases (ASC 842), and counterparty or joint-venture structures (ASC 810 VIE analysis)
• You’ll work closely with Real Estate, Legal, Finance, and external auditors to ensure accounting implications are understood before commitments are made
• Serve as the technical accounting subject matter expert for Anthropic’s most complex infrastructure arrangements, leading classification, measurement, and subsequent accounting judgments
• 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
• Partner with Real Estate, Legal, and Finance teams during contract negotiation and execution to ensure accounting implications are understood before commitments are made
• Serve as a trusted finance partner to non-finance stakeholders — explaining the financial statement impact of their decisions in clear, simple terms they can act on
• Serve as a key point of contact with external auditors on technical accounting matters within your portfolio
• Mentor accounting professionals across the Infrastructure Accounting team on technical accounting matters
• Drive process improvements and automation, including leveraging AI tooling, to enhance the efficiency and accuracy of technical accounting work

Benefits

• Comprehensive health, dental, and vision insurance for you and your dependents
• Inclusive fertility benefits via Carrot Fertility
• 22 weeks of paid parental leave
• Flexible paid time off and absence policies
• Mental health support for you and your dependents
• Competitive salary and equity packages
• Optional equity donation matching at a 1:1 ratio, up to 25% of your equity grant
• Retirement plans with competitive matching
• Life and income protection plans
• $500/month flexible wellness and time saver stipend
• Commuter benefits
• Annual education stipend
• Home office stipends
• Relocation support for those moving for Anthropic
• Daily meals and snacks in the office

Have a track record of authoring and defending technical accounting memos on complex, judgment-intensive arrangementsHold a Bachelor’s degree in Accounting or Finance; CPA requiredHave 12+ years of progressive experience in accounting, with meaningful time in a technical accounting rolePossess strong technical accounting knowledge of ASC 842 (leases), ASC 810 (consolidation, including VIE analysis), and ASC 815 (derivatives and hedging), applied to real arrangementsCommunicate clearly and influence effectively across cross-functional partners — Real Estate, Legal, Finance, and ProcurementDemonstrate strong analytical abilities and comfort working with large, complex contracts and datasetsHave experience partnering with engineering, infrastructure, or operations teams to improve financial reporting and cost transparencyHave a track record of improving scalable technical accounting processes in fast-moving environmentsAre adept at translating technical accounting concepts into financial implications for non-finance stakeholdersRequired field of study: A field relevant to the role as demonstrated through coursework, training, or professional experienceMinimum education: Bachelor’s degree or an equivalent combination of education, training, and/or experienceMinimum years of experience: Years of experience required will correlate with the internal job level requirements for the positionWe encourage you to apply even if you do not believe you meet every single qualification. Not all strong candidates will meet every single qualification as listedBackground in a Big 4 technical accounting practice (SEC reporting / technical consultation) combined with industry experienceExperience at hyperscalers, utilities, or energy companies with meaningful PPA, REC, or commodity-arrangement exposureExperience with renewable energy contracts, carbon markets, or related clean‑energy accounting frameworksExposure to data center and compute-related infrastructure arrangements (including colocation, dark fiber IRUs, and equipment leases)Experience with lease accounting software and derivative / hedge accounting systems at scaleSQL proficiency for querying and analyzing large contract and accounting datasetsKnowledge of AI/ML infrastructure and associated cost structuresProven ability to navigate ambiguity and drive results in rapidly changing environmentsExperience applying AI tooling (including Claude) to technical accounting research, memo drafting, or close automation