Cost Accounting Manager, Compute

About the role

The Cost Accounting Manager, Compute owns the end-to-end accounting for the single largest cost driver in the business, which is the compute infrastructure that powers the platform. This role is responsible for ensuring that GPU capacity, cloud infrastructure, and related commitments are accounted for accurately in accordance with US GAAP. You will manage the full lifecycle of compute, lease, and fixed asset accounting while building the processes and controls needed to scale as the company grows. The role requires deep collaboration with Infrastructure, Strategic Finance, and Procurement to translate complex technical and commercial arrangements into clean, reliable financial reporting. You will be a high-ownership individual contributor who executes detailed accounting work and simultaneously develops the frameworks that enable the business to operate with confidence. This position is central to improving unit economics, supporting decision-making, and maintaining the integrity of financial results. You will leverage automation and AI tools to streamline repetitive tasks and focus on high-impact analysis and controls.

Key facts

What you'll do

Own the end-to-end accounting for compute costs, including GPU capacity, cloud and data-center spend, colocation, power, and networking.

Read and interpret compute, cloud, and vendor agreements to apply the correct US GAAP treatment for commitments, minimums, tiered pricing, credits, and prepayment terms.

Build and maintain accruals, prepaid amortization schedules, and reserve estimates for compute commitments and consumption.

Reconcile vendor invoices and usage data to contractual terms, investigate variances, and drive resolution with Infrastructure and Procurement teams.

Partner with Strategic Finance to tie compute spend to capacity, utilization, and unit economics, translating operational metrics into financial insights.

Design, document, and stand up scalable processes and controls for a rapidly growing and evolving cost base to ensure accuracy and efficiency.

Own lease accounting for data-center, colocation, equipment, and real estate arrangements under ASC 842, including abstracting new and modified contracts.

Assess lease classification, identify embedded leases within compute and hosting agreements, and maintain the lease subledger with ROU assets and lease liabilities.

Prepare related journal entries, remeasurements, and disclosures, and ensure the completeness of the lease population while owning the lease accounting system.

Own the fixed asset lifecycle, including capitalization, depreciation, transfers, impairments, and disposals, with a focus on compute hardware and infrastructure.

Maintain the fixed asset register and roll-forward, and track construction or assets in progress for GPU deployments and data-center buildouts through to in-service capitalization.

Recommend and document capitalization and useful-life policies in partnership with Finance leadership to ensure consistent and compliant treatment.

Partner with Infrastructure on capex tracking, asset tagging, and periodic physical verification, and reconcile the fixed asset subledger to the general ledger.

Own the monthly, quarterly, and annual close for compute, lease, and fixed asset areas, including journal entries, reconciliations, and flux analysis.

Prepare supporting schedules and disclosures for internal management reporting and external regulatory and audit reporting requirements.

Serve as the primary internal expert on compute cost, lease, and fixed asset accounting, responding to questions across the business and supporting cross-functional initiatives.

Support external audit requests, respond to detailed testing procedures, and help design and improve controls as the company scales its operations.

Requirements

You must have 5-7 years of progressive accounting experience in cost accounting, lease accounting, fixed asset accounting, or technical accounting roles.

You must hold a Bachelor's degree in Accounting, Finance, or a related field as the minimum educational requirement.

You must have hands-on expertise across cost accounting, lease accounting under ASC 842, and fixed asset accounting in a complex, high-growth environment.

You must demonstrate a strong understanding of US GAAP as it applies to capitalization, depreciation, leases, and accruals for technology and infrastructure-intensive businesses.

You must be able to read and interpret vendor and commercial agreements independently and determine the appropriate accounting treatment based on the terms.

You must have experience supporting audits and operating in a SOX-like control environment, with attention to detail and adherence to internal controls.

You must have practical experience with ERP systems to manage subledgers, reconciliations, and financial reporting at scale.

You must possess strong communication and stakeholder management abilities to work effectively with technical and business partners.

You must operate with high agency, setting your own priorities, making decisions independently, and driving work to completion in an environment where processes and reporting lines are still evolving.

Nice to have

CPA or equivalent certification is preferred for this role.

Practical notes

This role is full-time and based in San Francisco.

The position involves significant close collaboration with cross-functional teams, including Infrastructure, Strategic Finance, and Procurement.

You should expect to work in a fast-paced, growth-stage environment with evolving processes and responsibilities.

The role may involve interaction with external auditors and participation in quarterly and annual audit cycles.

Travel is not expected as part of this role.

There is no mention of visa sponsorship details in the provided source information.

The role does not include explicit compensation details in the provided source.

You are expected to leverage tools and automation, including AI-based solutions, to improve accounting efficiency and scalability.

This role requires resilience, ownership, and the ability to manage multiple priorities in a dynamic setting.