Director of Infrastructure and Energy Accounting

AnthropicSan Francisco, CA | New York City, NY

On-site Full-time

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Experience Level

Senior Level Manager

Qualifications

Expertise in technical accounting for complex infrastructure and energy arrangements, leading the classification, measurement, and accounting judgments. Proficiency in applying ASC 842 to complex lease arrangements, including lease identification, modifications, reassessments, and embedded leases within compute, colocation, and data center contracts. Experience with ASC 810 for counterparty and joint-venture structures, including variable interest entity (VIE) analysis for special purpose entities. Knowledge of ASC 815 in the context of energy and infrastructure arrangements, including the treatment of embedded derivatives. Ability to conduct technical accounting analysis and prepare memos for new arrangements, ensuring positions are well-reasoned, supported, and ready for auditor review. Strong partnership with Real Estate, Legal, and Finance teams during contract negotiation and execution to clarify accounting implications.

About the job

Role overview

The Director of Infrastructure and Energy Accounting manages technical accounting for Anthropic’s infrastructure and energy agreements. This role covers data center leases and power purchase agreements, supporting a planned $50 billion investment in U. S. computing infrastructure. Accurate financial reporting for complex, high-value contracts will be central as Anthropic grows.

What you will do

Act as Anthropic’s technical accounting authority for data center leases (ASC 842), power purchase agreements, and energy contracts, including those with embedded derivatives (ASC 815).
Oversee accounting analysis for counterparty structures, including ASC 810 VIE analysis.
Collaborate closely with Real Estate, Legal, Finance, and external auditors to clarify accounting implications prior to commitments.
Shape accounting practices for infrastructure and energy arrangements that support Anthropic’s computing and energy portfolio.

Location

This position is based in San Francisco, CA or New York City, NY.

About Anthropic

Anthropic is at the forefront of AI research and development, dedicated to building systems that prioritize safety and usability. Our team is a blend of innovative thinkers, creating a future where AI enhances human capabilities and societal benefits.

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