Accounting Manager, Leases

Crusoe is on a mission to accelerate the abundance of energy and intelligence. As the only vertically integrated AI infrastructure company built from the ground up, we own and operate each layer of the stack — from electrons to tokens — to power the world's most ambitious AI workloads. When you join Crusoe, you join a team that is building the future, faster.

We're in the midst of the greatest industrial revolution of our time. The demand for AI compute is boundless, and power is a bottleneck. We're solving that — with an energy-first approach that makes AI infrastructure better for the world and faster for the people innovating with AI.

We're looking for problem-solving, opportunity-finding teammates with a sense of urgency, who believe in the scale of our ambition and thrive on a path not fully paved — people who want to grow their careers alongside a team of experts across energy, manufacturing, data center construction, and cloud services.

If you want to do the most meaningful work of your career, help our customers and partners advance their AI strategies, and be part of a high-performing team that believes in each other, come build with us at Crusoe.

As the Accounting Manager, Leases, you’ll own lease accounting at Crusoe: the technical conclusions, the monthly operation, the controls, and the audit relationship. Our lease portfolio reflects a vertically integrated data center business: land, powered shell, build-to-suit, colocation, ground leases, equipment, and energy-related arrangements. Very few look alike. You’ll set the standard for how this non-standard portfolio is accounted for under ASC 842 and make sure it runs cleanly every month as the business scales.

This is a player-coach role. You’ll personally work the most complex agreements and judgments, review the work of a Senior Accountant (and future team members) who handles day-to-day lease administration and reconciliations. You’ll partner closely with the Senior Manager, General Ledger, Technical Accounting, Legal, Real Estate, Data Center Development, Treasury, Tax, and FP&A, and you’ll be the primary lease contact for external auditors.

You’ll thrive in this role if you’re a strong technical accountant who can also build process, develop people, and influence the business.

• Technical accounting: Own ASC 842 conclusions for complex arrangements, including embedded leases, variable payments, option assessments, classification, modifications, and terminations

• Memos and policy: Draft and review lease memos, own the lease policy and ensure consistent application across lease portfolio

• Lease Query governance: Own the lease subledger, including reviewing new leases, modifications, remeasurements ensuring appropriate supporting documentation

• Month-end close: Own the lease close end to end, including journal entries, liability and ROU roll-forwards, and GL and AP reconciliations, delivered on the close calendar

• Review and escalations: Review Senior Accountant entries, reconciliations, and variance analysis, and resolve escalations

• Reporting and disclosures: Partner heavily with financial reporting team on lease disclosures, including maturity analysis, weighted-average term and discount rate, and lease cost components

• Cross-functional partnership: Work with Legal, Real Estate, Data Center Development, Procurement, FP&A, Treasury, and Tax on lease intake and portfolio management

• Controls and audit: Own SOX controls and audit support for the leases

• Team leadership: Coach and develop the Senior Accountant, and build the lease function as it grows, including roles, documentation, and backup coverage

• Process improvement: Build intake workflows, standard procedures, and automation that scale with…