Accounting Manager, Fixed Assets & Capital Accounting

The Accounting Manager, Fixed Assets & Capital Accounting is a high-impact individual contributor role within the Corporate Accounting organization. This individual will serve as the subject matter expert and end-to-end operational owner for ŌURA’s global capital assets, corporate facility investments (including leasehold improvements and tenant allowances), internally developed software (ASC 350-40), lease accounting portfolio (ASC 842), and associated capital expenditure (CAPEX) workflows.

This role requires a seasoned accounting professional with the technical rigor to own SOX control execution, the operational initiative to design and scale agile processes as the business evolves, and the cross-functional influence to partner effectively with Engineering, Supply Chain, IT, Facilities, Marketing, and Legal. The ideal candidate brings deep domain expertise to ensure capital assets, software investments, and lease liabilities are accurately accounted for and presented across the Balance Sheet, Income Statement, and Statement of Cash Flows, while remaining eager to support broader Corporate Accounting team initiatives.

Core Responsibilities

1. Capital Asset, Real Estate, & Lease Accounting Execution

• Fixed Asset & LHI Lifecycle Management: Drive end-to-end accounting for Property, Plant, and Equipment (PP&E), intangibles, Construction-in-Progress (CIP), and Leasehold Improvements (LHIs). Track facility build-outs, ensure proper capitalization timing, evaluate Tenant Improvement (TI) allowances, and align amortization schedules with lease terms.
• Internally Developed Software (ASC 350-40): Own the end-to-end accounting framework for internal-use software capitalization. Establish cross-functional processes with Product, Engineering, and IT to identify qualifying projects, track stage-by-stage development costs (preliminary, application development, post-implementation), and enforce proper capitalization/amortization discipline.
• Lease Accounting (ASC 842) Ownership: Manage the global corporate lease accounting portfolio, verifying contract classifications, discount rates, schedule additions/modifications, facility lease components, and monthly Right-of-Use (ROU) asset and liability reconciliations.
• Cash Flow Presentation & Financial Integrity: Ensure the precise accuracy and financial statement presentation of fixed assets, capitalized software, lease liabilities, facility CAPEX, and non-cash adjustments within the primary financial statements, with a strong focus on the Statement of Cash Flows.
• Impairment & Valuation Analysis: Partner with Technical Accounting to establish frameworks for evaluating asset impairment indicators (including software obsolescence, facility abandonments, or subleases), conducting annual or trigger-based valuation reviews, and executing necessary write-offs or reserve adjustments.

2. Scalable Process Design & Cross-Functional Influence

• Scalable Process Architecture: Design, implement, and continuously refine agile, future-ready capital accounting processes that adapt cleanly to changes in business model, product strategy, and organizational growth.
• Cross-Functional Asset Discovery: Establish proactive, cross-functional discovery procedures with IT, Engineering, Facilities, and Procurement to systematically identify capital asset purchases, new lease agreements, and software initiatives across the organization as they arise.
• Policy Authoring & Operationalization: Author, update, and enforce global Capital Asset, Software Capitalization, and Lease Accounting policies, setting clear capitalization thresholds, physical inventory mandates, facility tracking rules, and documentation standards.
• Business Partnership & Guidance: Serve as the primary finance contact for business partners across Facilities, Real Estate, IT, Engineering, Product, and Supply Chain, providing clear guidance on CAPEX vs. OPEX distinctions and capital project tracking.

3. Systems Evaluation, Automation, & General Corporate Accounting Support

• Systems Evaluation & Transformation: Act as the business owner and lead evaluator for fixed asset management systems, lease accounting software (e.g., LeaseQuery, Lucernex, or NetSuite modules), and asset-tracking tools, partnering with IT/Transformation to automate workflows.
• Ad Hoc Corporate Accounting Projects: Serve as a versatile contributor within the Corporate Accounting team, actively participating in special projects, system upgrades, technical accounting implementation, and broader close-optimization initiatives as assigned.

4. SOX Ownership, Internal Controls, & Audit

• Control Ownership & Design: Own and execute SOX internal controls across Fixed Assets, Lease Accounting, and Capitalized Software domains, ensuring compliance across key control assertions: Existence, Completeness, Rights & Obligations, Valuation, and Cutoff.
• Physical Inventories & Verification: Design, lead, and audit periodic physical inventory counts and fixed asset verification programs (including corporate facilities, remote office assets, and hardware) to confirm existence and condition.
• Audit Interface: Serve as the primary technical point of contact for external auditors for all capital asset, LHI, capitalized software, CIP, and lease workpapers, walkthroughs, and technical memo fulfillment.

Qualifications & Experience

• Experience: 6–8+ years of progressive corporate accounting experience, with at least 4+ years of dedicated ownership over fixed assets, capital expenditure (CAPEX), leasehold improvements, capitalized software, and lease accounting (ASC 842) in a pre-IPO or public-company environment.
• Technical Mastery: Deep proficiency in US GAAP, specifically ASC 360 (Property, Plant, and Equipment), ASC 350-40 (Internal-Use Software), and ASC 842 (Leases), alongside a comprehensive understanding of capital asset impacts on the Statement of Cash Flows.
• Facility & Software Expertise: Direct experience accounting for real estate transactions, facility build-outs, leasehold improvement amortization, tenant improvement (TI) allowances, and agile software development capitalization.
• Individual Contributor Level: Senior Manager / Manager level expertise with the autonomy, confidence, and executive presence required to build cross-functional discovery frameworks without needing direct management authority over business partners.
• SOX Expertise: Proven track record of designing, documenting, and executing SOX internal controls and leading physical asset existence and completeness audits.
• Systems Proficiency: Hands-on experience operating and implementing specialized fixed asset and lease management modules within Tier-1 ERPs (e.g., NetSuite, Oracle, SAP).
• Industry Background: Experience in hardware, consumer technology, software, manufacturing, or capital-intensive businesses is highly preferred.
• Education/Certification: Bachelor’s degree in Accounting or Finance and CPA required.