Manager, Infrastructure Capex Accounting

United States Digital Space LLC; San Francisco (CA); Hybrid; USD 160,000 - 190,000; Full time

Job summary

United States Digital Space LLC is seeking a Manager, Infrastructure Capex Accounting to own end-to-end accounting for the company's capex and fixed asset portfolio, including monthly close and CIP tracking. You will work with Data Center Operations, Legal, and Finance to ensure accurate capitalization, useful lives, and asset retirement obligations.

The role requires deep technical accounting knowledge, strong data analysis skills, and a track record of improving scalable financial processes in

Qualifications

• 7+ years of progressive accounting experience in technology or infrastructure-heavy companies.
• Bachelor's degree in Accounting or Finance; CPA or equivalent preferred.
• Strong technical accounting knowledge of ASC 360 for infrastructure/data center assets.
• Experience managing a large fixed asset portfolio in a high-growth environment.
• Ability to mentor junior accounting staff and explain complex concepts clearly.

Responsibilities

• Own end-to-end accounting for AI infrastructure capex and fixed assets, including close, CIP tracking, reconciliations, and flux analysis.
• Apply ASC 360 expertise to capitalization, useful lives, impairment, disposals, and asset retirement obligations.
• Collaborate with Data Center Operations, Legal, and Finance to assess accounting implications before commitments.
• Serve as a trusted finance partner to non-finance stakeholders with clear financial implications.
• Improve upstream data pipelines for asset receipt, deployment, and in-service dates.
• Design and scale processes and controls to support a growing fixed asset portfolio.
• Mentor junior accounting professionals across Infrastructure Accounting.
• Coordinate with external auditors on fixed asset and capex matters.
• Drive process improvements and automation, including AI tooling, for reporting accuracy.

Skills

ASC 360

Fixed assets

Financial analysis

Cross-functional partner

Mentoring

Data center operations

AI tooling

Education

Bachelor's in Accounting/Finance

CPA preferred

Tools

SQL

ERP systems

Big 4 experience

Job description

About the company

the company’s mission is to create reliable, interpretable, and steerable AI systems. We want AI to be safe and beneficial for our users and for society as a whole. Our team is a quickly growing group of committed researchers, engineers, policy experts, and business leaders working together to build beneficial AI systems.

About the role

the company is seeking a Manager, Infrastructure Capex Accounting to join our Infrastructure Accounting team. In this role, you will execute day-to-day accounting for the company's owned infrastructure assets — the GPUs, networking equipment, and data center buildouts underpinning our recently announced $50bn investment in American computing infrastructure. As we continue our rapid growth, you will help ensure the operational scalability and financial accuracy of the core functions that enable the company's research and commercial success.

This is an opportunity to be at the heart of one of the fastest-scaling companies in the industry, and to shape how the company's growing fixed asset base is accounted for and understood across the business.

You will own end-to-end accounting for the company's capex and fixed asset portfolio, working closely with cross-functional partners across Data Center Operations, Finance, and Legal. You'll apply deep technical accounting expertise under ASC 360, and help build the processes, controls, and systems that let this function scale.

Responsibilities

• Own end-to-end accounting for the company's AI infrastructure capex and fixed asset portfolio, including monthly close, construction-in-progress (CIP) tracking, reconciliations, roll-forwards, and flux analysis
• Apply technical accounting expertise to complex infrastructure arrangements under ASC 360 (capitalization, useful lives, impairment, disposals, and asset retirement obligations)
• Partner with Data Center Operations, 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
• Collaborate cross-functionally to improve the quality of upstream data pipelines from operational and contract systems, particularly around asset receipt, deployment, and in-service dates
• Help design and scale systems, processes, and controls to support a rapidly growing fixed asset portfolio
• Collaborate with and mentor junior accounting professionals across the Infrastructure Accounting team
• Serve as a key point of contact with external auditors on fixed asset and capex accounting matters
• Drive process improvements and automation, including leveraging AI tooling, to enhance the efficiency and accuracy of financial reporting

You may be a good fit if you

• Have 7+ years of progressive experience in accounting, with operational experience at technology or infrastructure-heavy companies
• Hold a Bachelor's degree in Accounting or Finance; CPA or equivalent preferred
• Possess strong technical accounting knowledge of ASC 360, particularly as applied to infrastructure, data center, or compute-related assets
• Have hands-on experience with a significant fixed asset portfolio in a high-growth environment
• Demonstrate strong analytical abilities and comfort working with large, complex datasets
• Have a track record of improving scalable financial processes in fast-moving environments
• Have experience mentoring junior accounting professionals
• Are adept at translating technical accounting concepts into financial implications for non-finance stakeholders
• Communicate clearly and influence effectively across cross-functional partners
• Have experience partnering with engineering, infrastructure, or operations teams to improve financial reporting and cost transparency

Strong candidates may have

• Experience at hyperscalers, large compute consumers, or data center operators with exposure to infrastructure asset structures (including GPU clusters, networking equipment, and data center buildouts)
• Experience with fixed asset subledger systems at scale
• SQL proficiency for querying and analyzing large infrastructure and accounting datasets
• Background in Big 4 accounting or advisory services combined with industry experience
• Experience with complex data center buildouts or hybrid cloud / on-premise environments
• Knowledge of AI/ML infrastructure and associated cost structures
• Experience applying AI tooling (including Claude) to accounting processes, memo drafting, or close automation
• Proven ability to navigate ambiguity and drive results in rapidly changing environments

Annual Salary

$160,000—$190,000 USD

Logistics

Minimum education: Bachelor’s degree or an equivalent combination of education, training, and/or experience

Required field of study: A field relevant to the role as demonstrated through coursework, training, or professional experience

Minimum years of experience: Years of experience required will correlate with the internal job level requirements for the position

Location-based hybrid policy: Currently, we expect all staff to be in one of our offices at least 25% of the time. However, some roles may require more time in our offices.

Visa sponsorship: We do sponsor visas! However, we aren't able to successfully sponsor visas for every role and every candidate. But if we make you an offer, we will make every reasonable effort to get you a visa, and we retain an immigration lawyer to help with this.

Your safety matters to us. To protect yourself from potential scams, remember that the company recruiters only contact you from@the company.comemail addresses. In some cases, we may partner with vetted recruiting agencies who will identify themselves as working on behalf of the company. Be cautious of emails from other domains. Legitimate the company recruiters will never ask for money, fees, or banking information before your first day. If you're ever unsure about a communication, don't click any links—visit