Hybrid Compute & Infrastructure Lease Accounting Lead

OpenAI, Inc.; United States; Hybrid; USD 190.000 - 250.000; Vollzeit

Benefits dieser Stelle

Relocation assistance

Hybrid work model

Zusammenfassung

OpenAI, Inc. is seeking an experienced accounting professional to manage the accounting and financial reporting for compute and infrastructure lease‑related activities.

You will own complex lease accounting across data centers, servers, and equipment, ensuring accurate US GAAP treatment and scalable processes. You’ll partner with Finance, Legal, Tax, Procurement, Engineering, and external providers to design controls and systems for reliable reporting.

Qualifikationen

• CPA or CA certification required.
• 10+ years of progressive accounting experience.
• Strong US GAAP knowledge, especially lease accounting.

Aufgaben

• Own the end-to-end accounting for compute and infrastructure lease-related activities including data centers, servers, equipment, colocation, and other deployments.
• Evaluate new and evolving infrastructure arrangements to determine the appropriate US GAAP treatment, including lease identification, classification, measurement, commencement, modification, impairment, and presentation.
• Partner with Technical Accounting and cross-functional teams to assess complex transactions, document conclusions, and present implications to senior leadership.
• Lead the accounting operationalization of new compute and infrastructure programs by building scalable processes, controls, systems, data requirements, and reporting solutions.
• 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 for the lease portfolio including journal entries, reconciliations, flux analysis, rollforwards, balance sheet substantiation, and reporting packages.
• Ensure completeness and accuracy of lease-related records by developing robust contract intake, asset tracking, and reconciliation processes.
• Manage consolidation considerations, intercompany activity, and entity-level reporting for infrastructure investments.
• Monitor changes in contracts to identify modifications, reassessments, impairments, consolidation changes, and other accounting impacts.
• Build and maintain internal controls over lease accounting, infrastructure data, entity reporting, journal entries, reconciliations, and management reviews.
• Support internal and external audits with documentation, evidence, reconciliations, and technical responses.

Kenntnisse

Lease accounting

US GAAP

ASC 842

ASC 810

ASC 360

Fixed asset accounting

Construction-in-progress accounting

Consolidation accounting

Intercompany accounting

ERP systems

Ausbildung

CPA or CA

Tools

NetSuite

SAP

Oracle

Jobbeschreibung

OpenAI, Inc. is seeking an experienced accounting professional to manage the accounting and financial reporting for compute and infrastructure lease‑related activities.

You will own complex lease accounting across data centers, servers, and equipment, ensuring accurate US GAAP treatment and scalable processes. You’ll partner with Finance, Legal, Tax, Procurement, Engineering, and external providers to design controls and systems for reliable reporting.