The opportunity
OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity.
What you'll do
Own technical revenue accounting for strategic commercial deals, including: large, bespoke, and non-standard transactions outside OpenAI’s standard product and service offerings.
Serve as the primary revenue advisor for strategic collaborations, cloud: marketplaces, platform and distribution deals, licensing and revenue-share models, and other emerging commercial structures.
Partner early with Strategic Partnerships, Product, GTM, Strategic Finance,: Legal, Deal Desk, and Tax to understand and influence deal economics, pricing, contract terms, and operational design.
Evaluate complex and ambiguous transactions under ASC 606, including: principal-versus-agent considerations, gross-versus-net presentation, performance obligations, variable consideration, contract combinations, commitments, credits, incentives, and related-party considerations.
Translate technical conclusions into practical commercial guardrails and: establish clear intake, escalation, and decision-making frameworks for material deals and amendments.
Define the data, reporting, billing, settlement, reconciliation, and control: requirements needed to operationalize new commercial models and support accurate revenue recognition.
What they're looking for
- Draft audit-ready technical accounting memos and policies, lead discussions: with external auditors, and clearly communicate conclusions and trade-offs to senior stakeholders.
- Manage and develop team members and external resources, prioritize concurrent: high-value deals, and strengthen the team’s ability to influence commercial decisions proactively.
- + years of technical revenue accounting or related advisory experience, with: deep ASC 606 expertise and experience leading complex workstreams or teams.
- Significant experience supporting large, bespoke commercial deals, strategic: collaborations, cloud marketplaces, platform distribution, licensing, revenue-share models, or other multi-party transactions.
