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Senior Manager, Technical Accounting, Compute Infrastructure

OpenAI · San Francisco

$216k - $240k/yrRemoteManagerEngineeringFinanceFinancePosted 2 months ago
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About this role

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry. About the Role As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities.. This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements. This role is based in San Francisco, CA or remote. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: - Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP. - Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related commercial arrangements. - Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives. - Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentati

Excerpt from the posting OpenAI published. Read the full description on their site before applying.

Skills this posting mentions

Contract ReviewFinanceData Center

About OpenAI

OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. AI is an extremely powerful tool that must be created with safety and human needs at its core. OpenAI is dedicated to putting that alignment of interests first - ahead of profit. To achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity. Our investment in diversity, equity, and inclusion is ongoing, executed through a wide range of initiatives, and championed and supported by leadership. At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.

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