Director, Infrastructure Lease Accounting

San Francisco · USD 230,000-300,000 / year · 12+ years experience · Hybrid · Posted Oct 15, 2026

At a glance

Anthropic’s mission is to create reliable, interpretable, and steerable AI systems. We want AI to be safe and beneficial for our users and for society as a whole. Our team is a quickly growing group of committed researchers, engineers, policy experts, and business leaders working together to build beneficial AI systems.

Anthropic is seeking a Director, Infrastructure Lease Accounting to lead technical accounting for our most complex infrastructure and energy arrangements.
You will serve as the technical accounting subject matter expert for arrangements spanning data center leases (ASC 842), and counterparty or joint-venture structures (ASC 810 VIE analysis).
This is an opportunity to be at the heart of one of the fastest-scaling companies in the industry, and to shape how Anthropic accounts for the highest-stakes arrangements underpinning our compute and energy portfolio.

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
Serve as a trusted finance partner to non-finance stakeholders — explaining the financial statement impact of their decisions in clear, simple terms they can act on
Serve as a key point of contact with external auditors on technical accounting matters within your portfolio
Mentor accounting professionals across the Infrastructure Accounting team on technical accounting matters
Drive process improvements and automation, including leveraging AI tooling, to enhance the efficiency and accuracy of technical accounting work

Have 12+ years of progressive experience in accounting, with meaningful time in a technical accounting role
Hold a Bachelor's degree in Accounting or Finance; CPA required
Possess strong technical accounting knowledge of ASC 842 (leases), ASC 810 (consolidation, including VIE analysis), and ASC 815 (derivatives and hedging), applied to real arrangements
Have a track record of authoring and defending technical accounting memos on complex, judgment-intensive arrangements
Demonstrate strong analytical abilities and comfort working with large, complex contracts and datasets
Have a track record of improving scalable technical accounting processes in fast-moving environments
Are adept at translating technical accounting concepts into financial implications for non-finance stakeholders
Communicate clearly and influence effectively across cross-functional partners — Real Estate, Legal, Finance, and Procurement
Have experience partnering with engineering, infrastructure, or operations teams to improve financial reporting and cost transparency

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

Location-based hybrid policy requiring staff to be in one of the offices at least 25% of the time, though some roles may require more time in offices