Director, Infrastructure Accounting

What You’ll Do

• Own the financial accounting lifecycle of CoreWeave’s wholly-owned data center buildouts.
• Maintain a project-level CIP ledger structure for real-time visibility into costs.
• Determine which direct costs and qualifying indirect costs are capitalized versus expensed.
• Coordinate with Construction and Operations teams for asset in-service dates, classifications, component breakdowns, and useful life determinations.
• Apply and operationalize capitalization criteria under ASC 360, including interest capitalization.
• Monitor active CIP balances for impairment indicators and escalate complex conclusions to the Senior Director.

Asset Lifecycle Accounting — Reporting & Forecasting

• Prepare and record depreciation journal entries and balance sheet reconciliations.
• Build and maintain budget-to-actual reporting at the individual project level, with clear variance analysis.
• Partner with FP&A on capital expenditure forecasting, ensuring accurate pipeline project costs and depreciation impact.
• Develop and maintain executive-level reporting on the data center capital program.
• Support the accounting for asset retirements, disposals, and write-offs.

Contractor, Vendor & Billing Management

• Account for all contractor and vendor billings related to data center construction.
• Manage retainage balances and coordinate with Procurement, Accounts Payable, and Legal.
• Design and operate controls around contractor billing review.

Technical Accounting Guidance & Policy

• Earn as the operational subject matter expert on U.S. GAAP as applied to PP&E and capital projects.
• Draft and/or review technical accounting memos and internal guidance.
• Partner with the Senior Director on the accounting intersection of construction and lease/VIE matters.

External Reporting & Audit Support

• Prepare and review PP&E and CIP disclosures for SEC filings.
• Provide support for quarterly and annual SEC filings, including CIP balances, capitalization determinations, asset placements, retainage, and impairment assessments.

Leadership & Team Development

• Build, mentor, and manage a small team of infrastructure accounting professionals.
• Implement SOX-compliant processes and controls over CIP accounting, asset placement coordination, and depreciation reporting.
• Drive continuous improvement in systems, processes, and tooling.