The opportunity
Anthropic is seeking a Director, Infrastructure Lease Accounting to lead technical accounting for our most complex infrastructure and energy arrangements — the data center leases and related structures underpinning our recently significant investment in American computing…
What you'll do
Serve as the technical accounting subject matter expert for Anthropic's most: 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 (VIE) analysis for special purpose entities
Apply ASC 815 to energy and infrastructure arrangements, including consideration of embedded derivatives
Lead technical accounting analysis and memo preparation for new arrangements,: ensuring positions are well-reasoned, supported, and auditor-ready
Partner with Real Estate, Legal, and Finance teams during contract: negotiation and execution to ensure accounting implications are understood before commitments are made
What they're looking for
- Background in a Big 4 technical accounting practice (SEC reporting /: 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 / 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
