Senior Accountant

The Capital Assets & Lease Senior Accountant/Manageris responsible for the accounting, administration, and governance of the Company’s long-term asset portfolio, including fixed assets, leases, right-of-use assets and lease liabilities, leasehold improvements, construction-in-progress (CIP), intangible assets, and capitalized costs to obtain and fulfill contracts. The role manages transactions from initial evaluation and recording through reconciliation, amortization or depreciation, and termination.

This position serves as a primary liaison amongst all departments to ensure transactions are complete, accurate, supported, and accounted for in accordance with U.S. GAAP and Company policy. The role also supports month-end close, audit readiness, internal controls, and ongoing process improvement.

• Manage the fixed asset lifecycle from acquisition and in-service placement through transfer, retirement, sale, impairment, or disposal.
• Review capital expenditures and supporting documentation to determine appropriate accounting treatment under Company policy and U.S. GAAP.
• Record asset additions, transfers, retirements, impairments, and disposals in the fixed asset subledger.
• Prepare and review depreciation calculations, including useful lives, residual values, in-service dates, and depreciation methods.
• Analyze CIP and fixed asset clearing accounts and resolve items requiring capitalization, reclassification, or write-off.
• Review directly attributable costs, including transportation, installation, taxes, and related charges, for proper capitalization.
• Maintain accurate asset master data, including asset class, location, contract code, serial number, assignment, and operational status.
• Reconcile the fixed asset subledger to the general ledger and operational asset tracking systems, including GSE records.
• Develop and maintain a control program to ensure Fixed Assets exist and are captured in the tracking system at the correct location.

• Maintain the lease accounting system and supporting lease documentation repository.
• Review new agreements, renewals, amendments, terminations, and other contract changes for accounting implications under ASC 842.
• Coordinate with Legal, Real Estate, Procurement, Operations, and other stakeholders to support completeness of the lease population and identification of embedded leases.
• Record lease additions, modifications, reassessments, remeasurements, impairments, and terminations.
• Prepare and review monthly lease journal entries for lease expense, right-of-use assets, lease liabilities, interest, amortization, and clearing accounts.
• Reconcile the lease subledger to the general ledger and investigate activity recorded outside the lease system.

• Monitor and analyze costs to obtain and fulfill contracts (“start-up”) and mobilization costs associated with new customer contracts, station openings, expansions, and operational launches.
• Evaluate costs under the Company’s start-up cost policy and applicable accounting guidance to determine whether amounts should be capitalized or expensed.
• Prepare and maintain detailed schedules supporting capitalized balances, additions, reclasses, amortization, and remaining unamortized amounts by contract.
• Prepare start-up cost reclassification and amortization journal entries and reconcile related balance sheet accounts.
• Monitor contract status, expected term, and operational developments that may affect amortization periods or recoverability.
• Maintain a clear audit trail supporting capitalization conclusions, amortization periods, recoverability assessments, and management approvals.