Senior Manager, Infrastructure Asset Accounting

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About the role

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 Senior Manager, Infrastructure Asset Accounting to join our Infrastructure Accounting team. In this role, you will own the accounting for Anthropic's infrastructure assets across their full lifecycle — from chips, memory, and networking components moving through the supply chain, to the racks, clusters, and data center buildouts underpinning our $50B+ investment in American computing infrastructure. As we continue our rapid growth, you will help ensure the operational scalability and financial accuracy of the core functions that enable Anthropic's research and commercial success. This is an opportunity to be at the heart of one of the fastest-scaling companies in the industry, and to shape how Anthropic's growing fixed asset base is accounted for and understood across the business. You'll work closely with partners across Data Center Operations, Supply Chain, Finance, and Legal, apply deep technical accounting expertise under ASC 360 along with cost accounting judgment on components that behave like inventory, and help build the processes, controls, and systems that let this function scale. Responsibilities • Own end-to-end accounting for Anthropic's infrastructure assets through their lifecycle — component cost accumulation, prepayments and deposits, construction-in-progress (CIP), transfer to fixed assets at deployment, and disposal • Build and maintain detailed transaction flows that map how assets and costs move from purchase order through shipment, receipt, warehousing, integration, deployment, and in-service, and keep them current as sourcing models change • Evaluate the accounting implications of new and non-standard supplier and procurement arrangements and document conclusions in clear technical memos. • Apply technical accounting expertise under ASC 360 (capitalization, useful lives, impairment, disposals, and asset retirement obligations), together with cost accounting concepts such as bill-of-materials (BOM) cost accumulation, landed cost, and obsolescence and existence reserves • Partner with Supply Chain, Data Center Operations, Legal, and Finance during contract negotiation and execution so that 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 • Collaborate cross-functionally to improve upstream data pipelines and component tracking, including serial-number-level tracking and existence controls for high-value components, and accurate receipt, deployment, and in-service dates • Help design and scale systems, processes, and controls to support a rapidly growing component and fixed asset portfolio • Collaborate with and mentor accounting professionals across the Infrastructure Accounting team • Serve as a key point of contact with external auditors on supply chain, capex, and fixed asset accounting matters • Drive process improvements and automation, including leveraging AI tooling, to enhance the efficiency and accuracy of financial reporting Minimum qualifications • Hold a Bachelor's degree in Accounting or Finance; CPA or equivalent preferred • Possess strong technical accounting knowledge of ASC 360, particularly as applied to infrastructure, data center, or compute-related assets • Have applied experience with cost accounting in a supply chain

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