Director, Infrastructure Lease Accounting

The posting, as Anthropic wrote it

About Anthropic

Anthropic’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

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.

Responsibilities

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

Minimum qualifications

• Have 12+ years of progressive experience in accounting, with meaningful time in a technical accounting role

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n our team.

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How we're different

We believe that the highest-impact AI research will be big science. At Anthropic we work as a single cohesive team on just a few large-scale research efforts. And we value impact — advancing our long-term goals of steerable, trustworthy AI — rather than work on smaller and more specific puzzles. We view AI research as an empirical science, which has as much in common with physics and biology as with traditional efforts in computer science. We're an extremely collaborative group, and we host frequent research discussions to ensure that we are pursuing the highest-impact work at any given time. As such, we greatly value communication skills.

The easiest way to understand our research directions is to read our recent research. This research continues many of the directions our team worked on prior to Anthropic, including: GPT-3, Circuit-Based Interpretability, Multimodal Neurons, Scaling Laws, AI & Compute, Concrete Problems in AI Safety, and Learning from Human Preferences.

Come work with us!

Anthropic is a public benefit corporation headquartered in San Francisco. We offer competitive compensation and benefits, optional equity donation matching, generous vacation and parental leave, flexible working hours, and a lovely office space in which to collaborate with colleagues. Guidance on Candidates' AI Usage: Learn about our policy for using AI in our application process.