Hybrid Compute & Infrastructure Lease Accounting Lead

OpenAI, Inc.; San Francisco (CA); Hybrid; USD 180,000 - 260,000; Full time

Job summary

OpenAI, Inc. is seeking an experienced accounting professional to manage lease accounting for compute and infrastructure, including data centers and equipment.

You will own complex transactions under US GAAP, develop scalable processes, and partner with Finance, Legal, Tax, and Engineering to ensure accurate reporting. The role is based in San Francisco with a 3-day-office hybrid model and relocation support.

Qualifications

• 10+ years of progressive experience in accounting, audit, advisory, or related finance function.
• Strong technical knowledge of US GAAP, ASC 842, ASC 810, ASC 360, and fixed asset accounting.
• Experience assessing complex lease arrangements and data-center infrastructure transactions.

Responsibilities

• Own end-to-end accounting for compute and infrastructure lease-related activities, including data centers and equipment.
• Evaluate new infrastructure arrangements for lease treatment under US GAAP, including classifications and measurements.
• Partner with cross-functional teams to document conclusions and present reporting implications to leadership.
• Lead the operationalization of new programs with scalable processes, controls, and data requirements.
• Design system solutions to support lease accounting, asset tracking, and management reporting.
• Manage month-end and quarter-end close for lease portfolio with journal entries and reconciliations.
• Maintain controls over lease accounting, data, and intercompany activity.
• Support audits with documentation, evidence, and reconciliations.

Skills

Lease accounting

US GAAP ASC 842

Consolidation accounting

ERP systems (NetSuite)

Cross-functional collaboration

Technical accounting leadership

Education

CPA or CA

Tools

NetSuite

SAP

Oracle

Job description

OpenAI, Inc. is seeking an experienced accounting professional to manage lease accounting for compute and infrastructure, including data centers and equipment.

You will own complex transactions under US GAAP, develop scalable processes, and partner with Finance, Legal, Tax, and Engineering to ensure accurate reporting. The role is based in San Francisco with a 3-day-office hybrid model and relocation support.