Senior Manager, Infrastructure Lease Accounting

<div class="content-intro"><h2><strong>About Anthropic</strong></h2> <p>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.</p></div><h2><strong>About the role</strong></h2> <p>Anthropic is seeking a Senior Manager, Infrastructure Lease Accounting to join our Infrastructure Accounting team. In this role, you will execute day-to-day accounting for Anthropic's infrastructure lease portfolio — the leased assets underpinning our recently announced $50bn 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.</p> <p>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 lease portfolio is accounted for and understood across the business.</p> <p>You will own end-to-end accounting for Anthropic's infrastructure lease portfolio, working closely with cross-functional partners across Data Center Operations, Real Estate, Finance, and Legal. You'll apply deep technical accounting expertise under ASC 842, and help build the processes, controls, and systems that let this function scale.</p> <h2><strong>Responsibilities</strong></h2> <ul> <li>Lead end-to-end accounting for one of Anthropic's AI infrastructure lease portfolio, including monthly close, reconciliations, roll-forwards, and flux analysis</li> <li>Apply technical accounting expertise to complex infrastructure arrangements under ASC 842 (lease classification, measurement, modifications, embedded leases, and reassessments)</li> <li>Partner with Real Estate, Legal, and Finance teams during contract negoti