Director, Infrastructure & Energy Accounting

About Anthropic 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. 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). You'll 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 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 arrang ements, 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...