Director, Infrastructure & Energy Accounting

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.

Responsibilities

• Serve as the technical accounting subject matter expert for Anthropic's 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 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 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