# Compute & Infrastructure Accounting at OpenAI

- Company: OpenAI
- What the company does: Backed by Greylock, Insight and Khosla.
- Company website: https://openai.com/
- Type: Startups (AI role)
- Level: Mid level
- Location: San Francisco
- Work setup: Remote
- Pay: $162K to $240K base salary per year (USD)
- Posted: 2026-10-22
- Apply by: 2026-12-06
- Apply: https://jobs.ashbyhq.com/openai/4b7246e7-0eaf-4e35-865b-1ef693527ff4?utm_source=1752vc&utm_medium=careers
- Page: https://www.1752.vc/careers/jobs/openai-compute-and-infrastructure-accounting/

## About 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. Found on 1752vc Careers, the job board for startup and VC roles.

## What they're looking for

- 10+ years of progressive experience in accounting, audit, advisory, or a related finance function, with meaningful experience managing complex transactions from initial assessment through operational execution
- Strong technical knowledge of US GAAP, particularly ASC 842, ASC 810, ASC 360, fixed asset accounting, construction-in-progress accounting, and related financial reporting requirements
- Experience assessing complex lease arrangements, embedded leases, equipment financing, data center arrangements, build-to-suit structures, or other infrastructure-related transactions
- Experience with consolidation accounting, including variable interest entity assessments, special-purpose entities, intercompany accounting, and noncontrolling interests
- Demonstrated ability to translate complex contractual terms and accounting conclusions into scalable operational processes, system requirements, and control frameworks
- Experience working with large-scale lease accounting systems, fixed asset systems, and ERP tools such as NetSuite, SAP, Oracle, or similar platforms

Tags: Finance

Source: 1752vc Careers, https://www.1752.vc/careers/jobs/openai-compute-and-infrastructure-accounting/