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 context — BOM-based costing, landed cost, standard vs. actual, and obsolescence or NRV analysis * Have built or maintained end-to-end transaction flows, process maps, or subledger designs that trace assets and costs across systems and lifecycle stages * Have evaluated the accounting for non-standard supplier or procurement arrangements and can reach and document a supportable conclusion * Have hands-on experience with a significant fixed asset or component portfolio in a high-growth environment * Demonstrate strong analytical abilities and comfort working with large, complex datasets * Have a track record of improving scalable financial processes in fast-moving environments * Have experience mentoring accounting professionals * Are adept at translating technical accounting concepts into financial implications for non-finance stakeholders * Communicate clearly and influence effectively across cross-functional partners * Have experience partnering with supply chain, engineering, infrastructure, or operations teams to improve financial reporting and cost transparency PREFERRED QUALIFICATIONS * 10+ years of progressive experience in accounting, with operational experience at technology, hardware, manufacturing, or infrastructure-heavy companies * Experience at hyperscalers, semiconductor companies, hardware OEMs / ODMs, contract manufacturers, or data center operators, with exposure to complex BOM-based assemblies and infrastructure asset structures (including GPU clusters, networking equipment, and data center buildouts) * Familiarity with adjacent guidance that often arises in supply chain arrangements, such as ASC 330 (inventory), ASC 842 (embedded leases), and ASC 460 (guarantees) * Experience with fixed asset subledger and component / inventory management systems at scale (e.g., NetSuite, Oracle, SAP) * SQL proficiency for querying and analyzing large infrastructure and accounting datasets * Background in Big 4 accounting or advisory services combined with industry experience * Experience with complex data center buildouts or hybrid cloud / on-premise environments * Knowledge of AI/ML infrastructure and associated cost structures * Experience applying AI tooling (including Claude) to accounting processes, memo drafting, or close automation * Proven ability to navigate ambiguity and drive results in rapidly changing environments The annual compensation range for this role is listed below.  For sales roles, the range provided is the role’s On Target Earnings ("OTE") range, meaning that the range includes both the sales commissions/sales bonuses target and annual base salary for the role. Annual Salary: $190,000—$230,000 USD LOGISTICS Minimum education: Bachelor’s degree or an equivalent combination of education, training, and/or experience Required field of study: A field relevant to the role as demonstrated through coursework, training, or professional experience Minimum years of experience: Years of experience required will correlate with the internal job level requirements for the position Location-based hybrid policy: Currently, we expect all staff to be in one of our offices at least 25% of the time. However, some roles may require more time in our offices. Visa sponsorship: We do sponsor visas! However, we aren't able to successfully sponsor visas for every role and every candidate. But if we make you an offer, we will make every reasonable effort to get you a visa, and we retain an immigration lawyer to help with this. We encourage you to apply even if you do not believe you meet every single qualification. Not all strong candidates will meet every single qualification as listed.  Research shows that people who identify as being from underrepresented groups are more prone to experiencing imposter syndrome and doubting the strength of their candidacy, so we urge you not to exclude yourself prematurely and to submit an application if you're interested in this work. We think AI systems like the ones we're building have enormous social and ethical implications. We think this makes representation even more important, and we strive to include a range of diverse perspectives on our team. Your safety matters to us. To protect yourself from potential scams, remember that Anthropic recruiters only contact you from @anthropic.com email addresses. In some cases, we may partner with vetted recruiting agencies who will identify themselves as working on behalf of Anthropic. Be cautious of emails from other domains. Legitimate Anthropic recruiters will never ask for money, fees, or banking information before your first day. If you're ever unsure about a communication, don't click any links—visit anthropic.com/careers directly for confirmed position openings. HOW WE'RE DIFFERENT We believe that the highest-impact AI research will be big science. At Anthropic we work as a single cohesive team on just a few large-scale research efforts. And we value impact — advancing our long-term goals of steerable, trustworthy AI — rather than work on smaller and more specific puzzles. We view AI research as an empirical science, which has as much in common with physics and biology as with traditional efforts in computer science. We're an extremely collaborative group, and we host frequent research discussions to ensure that we are pursuing the highest-impact work at any given time. As such, we greatly value communication skills. The easiest way to understand our research directions is to read our recent research. This research continues many of the directions our team worked on prior to Anthropic, including: GPT-3, Circuit-Based Interpretability, Multimodal Neurons, Scaling Laws, AI & Compute, Concrete Problems in AI Safety, and Learning from Human Preferences. COME WORK WITH US! Anthropic is a public benefit corporation headquartered in San Francisco. We offer competitive compensation and benefits, optional equity donation matching, generous vacation and parental leave, flexible working hours, and a lovely office space in which to collaborate with colleagues. Guidance on Candidates' AI Usage: Learn about our policy for using AI in our application process.