Compute & Infrastructure Accounting

📋 Job Overview

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Compute & Infrastructure team shares financial insights and partners with internal and external business stakeholders to manage the accounting and financial reporting for OpenAI’s rapidly evolving infrastructure investments.

🏢 About OpenAI

OpenAI is an artificial intelligence research laboratory whose goal is to develop artificial intelligence in a safe and beneficial way. The company conducts research in various topics of artificial intelligence including machine learning, deep learning and natural language processing.

🎯 The Role

We are looking for an experienced and technically skilled accounting professional to manage the accounting and financial reporting for OpenAI’s compute and infrastructure lease-related activities. In this role, you will own complex lease accounting matters across data centers, servers, equipment, and other infrastructure arrangements, while helping operationalize new programs as the organization continues to scale.

✅ Key Responsibilities

• Own the end-to-end accounting for compute and infrastructure lease-related activities, including data centers, servers, equipment, colocation arrangements, and other infrastructure deployments.
• Evaluate new and evolving infrastructure arrangements to determine the appropriate accounting treatment under US GAAP, including lease identification, classification, measurement, commencement, modification, impairment, and presentation considerations.
• Partner with Technical Accounting and other cross-functional stakeholders to assess complex or non-standard transactions, document accounting conclusions, and present the financial reporting implications to senior leadership.
• Lead the accounting operationalization of new compute and infrastructure programs by developing scalable processes, controls, systems, data requirements, and reporting solutions from the ground up.
• 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 activities for the lease portfolio, including journal entries, reconciliations, flux analysis, rollforwards, balance sheet substantiation, and reporting packages.
• Ensure the completeness and accuracy of lease-related accounting records by developing robust contract intake, asset tracking, and reconciliation processes.
• Manage the accounting and reporting requirements for unique legal entities and arrangements.

🎁 Benefits

Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts
Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)
401(k) retirement plan with employer match
Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents), plus paid medical and caregiver leave (up to 8 weeks)
Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees
13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)
Mental health and wellness support
Employer-paid basic life and disability coverage
Annual learning and development stipend to fuel your professional growth
Daily meals in our offices, and meal delivery credits as eligible
Relocation support for eligible employees
Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided.