Contract Accountant - Compute & Infrastructure Accounting

The Compute & Infrastructure Accounting team supports accounting and financial reporting for OpenAI’s rapidly evolving cloud computing, data center, server, equipment, colocation, software, and data infrastructure arrangements. They are seeking a hands-on Contract Accountant to support recurring close and day-to-day operational accounting for these costs.

The contractor will translate contract terms, pricing, delivery, usage, invoices, and operational data into accurate accruals, true-ups, journal-entry support, reconciliations, and variance explanations. This role works closely with Compute & Infrastructure Accounting, Technical Accounting, Procurement, Strategic Finance, Data Engineering, and external vendors to resolve exceptions and ensure accounting outputs are timely, complete, and audit-ready. The contractor will use approved AI tools to reduce manual effort, strengthen analysis, improve documentation, and create scalable operating leverage.

This role does not make final accounting conclusions or approve journals, payments, vendors, contracts, or access; it does not negotiate contracts or commit company funds. Success is measured by accurate and timely close deliverables, well-supported reconciliations, prompt exception resolution, dependable cross-functional communication, and adherence to established controls.

Lease and Fixed Asset Accounting

• Own assigned month-end and quarter-end lease-accounting activities, including journal entries, rollforwards, account reconciliations, balance-sheet substantiation, and flux or variance analysis.

• Prepare complete, accurate, and reviewer-ready journal entries and supporting schedules for lease-related balances, including right-of-use assets, lease liabilities, rent expense, interest, amortization, remeasurements, and true-ups.

• Perform reconciliations over lease accounts and subledger-to-general-ledger balances; investigate reconciling items, document conclusions, and drive timely resolution.

• Perform fixed-asset accounting as assigned, including additions, transfers, placed-in-service assessments, depreciation, disposals, construction-in-progress activity, reconciliations, and period-end entries.

Contract Review and Lease-System Administration

• Read and analyze large, complex lease contracts, amendments, renewals, extensions, and termination agreements to identify relevant accounting terms, payment streams, options, incentives, obligations, and effective dates.

• Accurately enter new leases, modifications, remeasurements, and terminations into the lease-accounting system based on a complete understanding of the underlying contract.

• Validate lease-system inputs and outputs against executed agreements, payment schedules, invoices, commencement evidence, and operational data; resolve completeness and accuracy exceptions.

• Compile and validate information supporting quarterly and annual lease footnote disclosures, including maturity analyses, expense classifications, weighted-average metrics, cash-flow information, and required tie-outs.

Controls, Audit, and Issue Resolution

• Follow U.S. GAAP, established lease-accounting and fixed-asset policies, standard operating procedures, close calendars, review requirements, and approval workflows.

• Execute control procedures over lease populations, contract abstraction, system inputs, calculations, reconciliations, disclosures, and workpapers, including completeness and accuracy checks and evidence retention.

• Respond to internal and external audit requests by assembling contracts, tie-outs, schedules, explanations, control evidence, and other supporting documentation.

• Investigate accounting and control exceptions, document root causes and resolutions, track open items through completion, and escalate significant matters promptly.

Cross-Functional Coordination

• Partner with Compute & Infrastructure Accounting, Technical Accounting, Finance Systems, Data, Engineering, and business teams to resolve contract, data, system, accounting, and operational issues.

• Coordinate with Legal, Procurement, FP&A, Accounts Payable, Treasury, and other stakeholders to obtain executed agreements, validate facts, and support complete and timely lease accounting.

• Communicate requirements, status, outstanding items, and accounting implications clearly to finance and non-finance stakeholders, and escalate judgmental matters with clear context and recommended next steps.

Process Discipline and Continuous Improvement

• Identify recurring contract, data-quality, system, process, and control issues; surface trends and recommend scalable improvements.

• Write clear business requirements, test lease-system or process changes, and validate downstream accounting outputs before operational use.

• Improve recurring lease and fixed-asset workflows through standardization, documentation, automation, and tooling; maintain clear procedures and handoffs.

• Use approved AI-enabled tools responsibly to support contract review, data validation, analysis, and documentation while following data-security and review requirements.

• Help maintain consistent, controlled execution as the infrastructure portfolio, accounting requirements, systems, and workflows evolve.