Director, Infrastructure Lease Accounting

Anthropic•San Francisco, CA

7d•Hybrid

About The Position

Anthropic is seeking a Director, Infrastructure Lease Accounting to lead technical accounting for complex infrastructure and energy arrangements, including data center leases and related structures supporting the company’s investment in American computing infrastructure. The role is responsible for ensuring financial statement accuracy for technically complex contracts and shaping accounting practices for arrangements across Anthropic’s compute and energy portfolio. The Director will serve as the technical accounting subject matter expert for data center leases under ASC 842 and counterparty or joint-venture structures requiring ASC 810 VIE analysis, as well as energy and infrastructure arrangements involving ASC 815. The role partners closely with Real Estate, Legal, Finance, Procurement, and external auditors, including during contract negotiations, to identify accounting implications before commitments are made. It also supports non-finance stakeholders by explaining financial statement impacts clearly, mentors accounting professionals, and drives process improvements and automation, including use of AI tooling. The position is based under Anthropic’s location-based hybrid policy: staff are currently expected to work from an office at least 25% of the time, though some roles may require more. The stated annual salary range is $230,000–$300,000 USD.

Requirements

12 or more years of progressive accounting experience, including meaningful time in a technical accounting role.
Bachelor’s degree in Accounting or Finance; CPA required.
Strong technical accounting knowledge of ASC 842, ASC 810 (including VIE analysis), and ASC 815, applied to real arrangements.
Track record of authoring and defending technical accounting memos on complex, judgment-intensive arrangements.
Strong analytical abilities and comfort working 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 effective influence across cross-functional partners, including Real Estate, Legal, Finance, and Procurement.
Experience partnering with engineering, infrastructure, or operations teams to improve financial reporting and cost transparency.

Nice To Haves

Background in a Big 4 technical accounting practice, such as SEC reporting or technical consultation, combined with industry experience.
Experience at hyperscalers, utilities, or energy companies, with meaningful PPA, REC, or commodity-arrangement exposure.
Experience with renewable energy contracts, carbon markets, or related clean-energy accounting frameworks.
Exposure to data center and compute-related infrastructure arrangements, including colocation, dark fiber IRUs, and equipment leases.
Experience with lease accounting software and derivative or 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.

Responsibilities

Serve as the technical accounting subject matter expert for 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 analysis for special purpose entities.
Apply ASC 815 to energy and infrastructure arrangements, including consideration of embedded derivatives.
Lead technical accounting analysis and prepare memos for new arrangements, ensuring positions are well-reasoned, supported, and auditor-ready.
Partner with Real Estate, Legal, and Finance during contract negotiation and execution so accounting implications are understood before commitments are made.
Explain financial statement impacts to non-finance stakeholders in clear, actionable terms.
Serve as a key point of contact with external auditors on technical accounting matters within the portfolio.
Mentor accounting professionals across the Infrastructure Accounting team on technical accounting matters.
Drive process improvements and automation, including leveraging AI tooling, to improve the efficiency and accuracy of technical accounting work.