Senior Manager, Compute Accounting

Senior Manager, Compute Accounting

San Francisco, CA | New York City, NY

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.

As a Senior Manager, Compute Accounting at Anthropic, you will own the end-to-end accounting for our compute and cloud infrastructure spend, ensuring accurate financial reporting and robust controls as we scale. You'll be responsible for the complete lifecycle of compute cost accounting—from contract review and technical accounting assessment, through accruals, prepaids, accounts payable reconciliation, expense classification, and commitment tracking. This role requires deep expertise in accounting for compute usage, strong technical accounting judgment, and the ability to build scalable processes, controls, and accounting policy in a high-growth environment, with a strong appetite for process transformation and automation.

You'll partner directly with Engineering, Legal, Procurement, and Finance & Strategy to ensure the accounting implications of our compute contracts are understood before commitments are made, and that costs are captured accurately and in compliance with our agreements. As Anthropic's compute footprint expands rapidly across multiple cloud service providers, you'll play a critical role in establishing the financial controls, accounting policy, and processes that enable us to manage compute spend measured in the tens of billions of dollars with precision and confidence.

You'll also serve as a key point of contact with external auditors and mentor accounting professionals across the Compute Accounting team.

• Own the complete accounting lifecycle for compute and cloud infrastructure expenses, ensuring accurate and timely recording of all costs through monthly close, reconciliations, accruals, prepaids, journal entries, and flux analysis
• Review and interpret cloud service provider and infrastructure contracts to ensure proper accounting treatment, commitment tracking, and compliance with contractual terms
• Apply technical accounting expertise to complex compute infrastructure arrangements under ASC 842—including embedded-lease identification, lease vs. service classification, measurement, modifications, and reassessments
• Partner with Engineering, Legal, Procurement, and Finance teams during contract negotiation and execution to ensure accounting implications are understood before commitments are made
• Scope and formulate accounting policies governing how compute costs are recognized, classified, and amortized across an expanding portfolio of cloud service provider arrangements
• Design and implement accrual and prepayment processes that accurately reflect the timing and nature of cloud infrastructure costs, including capacity reservations, savings plans, and committed-use discounts
• Track and reconcile commitment-based agreements, ensuring proper recognition and disclosure of multi-year purchase obligations
• Lead accounts payable and vendor statement reconciliation efforts, working with cloud service providers to resolve discrepancies and ensure billing accuracy
• Build scalable processes and controls that can grow with the organization, and develop reporting and monitoring systems to provide visibility into compute spending patterns and trends
• Serve as a key point of contact with external auditors on compute cost accounting and commitment disclosure matters
• Collaborate with and mentor accounting professionals across the Compute Accounting team, and serve as the subject matter expert on compute accounting matters for cross-functional partners
• Lead process transformation and automation initiatives—redesigning close workflows, building automated data pipelines and reporting, and leveraging AI tooling—and manage cross-functional projects from scoping through delivery

• Have 10+ years of progressive accounting experience, with significant exposure to accounting for cloud service or compute infrastructure expenses, and review of associated contracts
• Are a CPA (or equivalent) with a deep understanding of GAAP and strong technical accounting skills
• Possess working knowledge of ASC 842 as applied to compute, infrastructure, or data center arrangements (embedded leases, lease vs. service classification)
• Have experience working with cloud service provider cost structures and understand the unique challenges of accounting for consumption-based services
• Can translate complex contractual terms into proper accounting treatment, and communicate the financial statement impact of decisions to non-finance stakeholders in clear, simple terms
• Have proven experience building accounting processes, controls, and policy in high-growth environments
• Possess strong analytical and…