Director, Infrastructure & Energy Accounting

About Anthropic

Anthropics 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.

About the role

Anthropic is seeking a Director Infrastructure & Energy Accounting to lead technical accounting for our most complex infrastructure and energy arrangements the data center leases power purchase agreements and related structures underpinning our recently announced $50bn investment in American computing infrastructure. As we continue our rapid growth you will ensure the financial statement accuracy of the most technically complex contracts we enter into.

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.

You will serve as the technical accounting subject matter expert for arrangements spanning data center leases (ASC 842) power purchase agreements and energy contracts (including those containing embedded derivatives under ASC 815) and counterparty or joint-venture structures (ASC 810 VIE analysis). Youll work closely with Real Estate Legal Finance and external auditors to ensure accounting implications are understood before commitments are made.

Responsibilities

• Serve as the technical accounting subject matter expert for Anthropics most complex infrastructure and energy 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

You may be a good fit if you

• Have 12 years of progressive experience in accounting with meaningful time in a technical accounting role
• Hold a Bachelors 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 experience accounting for energy contracts Power Purchase Agreements Virtual PPAs Renewable Energy Credits or similar commodity 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

Strong candidates may have

• 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
• Proven ability to navigate ambiguity and drive results in rapidly changing environments

Logistics

Minimum education: Bachelors degree or an equivalent combination of education training and/or experience

Required field of study:A field relevant to the role as demonstrated through coursework training or professional experience

Minimum years of experience: Years of experience required will correlate with the internal job level requirements for the position

Location-based hybrid policy: Currently we expect all staff to be in one of our offices at least 25% of the time. However some roles may require more time in our offices.

Visa sponsorship:We do sponsor visas! However we arent able to successfully sponsor visas for every role and every candidate. But if we make you an offer we will make every reasonable effort to get you a visa and we retain an immigration lawyer to help with this.

We encourage you to apply even if you do not believe you meet every single qualification. Not all strong candidates will meet every single qualification as listed. Research shows that people who identify as being from underrepresented groups are more prone to experiencing imposter syndrome and doubting the strength of their candidacy so we urge you not to exclude yourself prematurely and to submit an application if youre interested in this work. We think AI systems like the ones were building have enormous social and ethical implications. We think this makes representation even more important and we strive to include a range of diverse perspectives on our team.

Your safety matters to us. To protect yourself from potential scams remember that Anthropic recruiters only contact you some cases we may partner with vetted recruiting agencies who will identify themselves as working on behalf of Anthropic. Be cautious of emails from other domains. Legitimate Anthropic recruiters will never ask for money fees or banking information before your first day. If youre ever unsure about a communication dont click any linksvisit for confirmed position openings.

How were different

We believe that the highest-impact AI research will be big science. At Anthropic we work as a single cohesive team on just a few large-scale research efforts. And we value impact advancing our long-term goals of steerable trustworthy AI rather than work on smaller and more specific puzzles. We view AI research as an empirical science which has as much in common with physics and biology as with traditional efforts in computer science. Were an extremely collaborative group and we host frequent research discussions to ensure that we are pursuing the highest-impact work at any given time. As such we greatly value communication skills.

The easiest way to understand our research directions is to read our recent research. This research continues many of the directions our team worked on prior to Anthropic including: GPT-3 Circuit-Based Interpretability Multimodal Neurons Scaling Laws AI & Compute Concrete Problems in AI Safety and Learning from Human Preferences.

Come work with us!

Anthropic is a public benefit corporation headquartered in San Francisco. We offer competitive compensation and benefits optional equity donation matching generous vacation and parental leave flexible working hours and a lovely office space in which to collaborate with colleagues. Guidance on Candidates AI Usage:Learn aboutour policy for using AI in our application process.