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Salary: USD 230,000 - 300,000 / annual
Anthropic is seeking a Director of Infrastructure Lease Accounting to lead technical accounting for the company's most complex infrastructure and energy arrangements, particularly data center leases and related structures supporting its significant investment in American computing infrastructure.
In this role, you will serve as the technical accounting subject matter expert for Anthropic's infrastructure portfolio, ensuring financial statement accuracy on the company's highest-stakes arrangements. You will apply ASC 842 (leases), ASC 810 (consolidation and VIE analysis), and ASC 815 (derivatives and hedging) to complex data center leases, counterparty structures, and energy arrangements. Key responsibilities include:
- Lead classification, measurement, and accounting judgments for complex infrastructure arrangements
- Apply ASC 842 to lease identification, modifications, reassessments, and embedded leases within compute, colocation, and data center contracts
- Conduct ASC 810 analysis for variable interest entities and special purpose entities in joint-venture structures
- Evaluate embedded derivatives in energy and infrastructure arrangements under ASC 815
- Author and prepare technical accounting memos for new arrangements, ensuring positions are auditor-ready
- Partner with Real Estate, Legal, Finance, and Procurement teams during contract negotiation to ensure accounting implications are understood before commitments
- Translate technical accounting concepts into clear financial implications for non-finance stakeholders
- Serve as primary contact with external auditors on technical accounting matters
- Mentor accounting professionals across the Infrastructure Accounting team
- Drive process improvements and automation, including leveraging AI tooling, to enhance efficiency and accuracy
This is an opportunity to shape how a rapidly scaling AI company accounts for its most complex infrastructure commitments at a critical growth stage.
REQUIREMENTS:
- 12+ years of progressive accounting experience with meaningful time in a technical accounting role
- Bachelor's degree in Accounting or Finance; CPA required
- Strong technical accounting knowledge of ASC 842 (leases), ASC 810 (consolidation/VIE analysis), and ASC 815 (derivatives/hedging) applied to real arrangements
- Track record of authoring and defending technical accounting memos on complex, judgment-intensive arrangements
- Strong analytical abilities and comfort with large, complex contracts and datasets
- Track record of improving scalable technical accounting processes in fast-moving environments
- Ability to translate technical accounting concepts into financial implications for non-finance stakeholders
- Clear communication and cross-functional influence with Real Estate, Legal, Finance, and Procurement partners
- Experience partnering with engineering, infrastructure, or operations teams to improve financial reporting and cost transparency
PREFERRED QUALIFICATIONS:
- Background in Big 4 technical accounting practice (SEC reporting/technical consultation) combined with industry experience
- Experience at hyperscalers, utilities, or energy companies with PPA, REC, or commodity-arrangement exposure
- Experience with renewable energy contracts, carbon markets, or clean-energy accounting frameworks
- Exposure to data center and compute-related infrastructure arrangements (colocation, dark fiber IRUs, equipment leases)
- Experience with lease accounting software and derivative/hedge accounting systems at scale
- SQL proficiency for querying and analyzing large contract and accounting datasets
- Knowledge of AI/ML infrastructure and associated cost structures
- Experience applying AI tooling (including Claude) to technical accounting research, memo drafting, or close automation
- Proven ability to navigate ambiguity and drive results in rapidly changing environments
