Technical Accounting Manager

*Initially remote until midtown office space secured- then 2 days onsite*

Technical Accounting Manager

ASC 606 and ASC 842

Reports to: Controller / VP of Finance

A fast-growing AI infrastructure company. As the business scales, we are building a finance team to support complex customer agreements, significant equipment investments, and expanding operations. Our team members have the opportunity to establish practical processes, strengthen controls, and work closely with business leaders in a dynamic environment.

Position Summary

We are seeking a Technical Accounting Manager focused on ASC 606 and ASC 842 to lead analysis of complex customer contracts and lease arrangements. This role owns technical research, accounting recommendations, and implementation of approved conclusions through schedules, entries, policies, controls, and financial statement disclosures. The manager reviews work prepared by others and mentors accounting staff.

Revenue Recognition under ASC 606

" Review GPU computing, hosting, equipment, and bundled arrangements to determine applicable accounting guidance.

" Identify performance obligations; assess transaction price, variable consideration, allocation, and recognition timing.

" Evaluate acceptance provisions, service commencement, modifications, credits, and termination terms.

" Assess principal-versus-agent considerations and significant financing components where relevant.

" Document treatment of prepayments, contract assets, contract liabilities, and applicable contract costs.

" Develop and review revenue schedules, journal entries, reconciliations, and supporting work prepared by accounting staff; obtain evidence from Billing and operations and resolve discrepancies before close.

Lease Accounting under ASC 842

" Review equipment, data center, capacity, and customer arrangements for leases or embedded leases.

" Evaluate lessee and lessor accounting, including commencement, classification, term, payment components, and discount rates where applicable.

" Review lease schedules, right-of-use asset and lease liability calculations, journal entries, reconciliations, and supporting work prepared by others; prepare complex calculations as needed and resolve discrepancies before close.

" Evaluate modifications, reassessments, terminations, and sale-leaseback versus financing treatment.

Technical Reporting Audit and Compliance

" Own technical research and accounting memoranda supporting significant judgments; recommend accounting treatment and submit significant conclusions to the Controller for approval before implementation.

" Lead revenue and lease audit workstreams, coordinate supporting schedules and accounting memoranda, respond to auditor requests, and resolve technical questions with the Controller.

" Own compliance with approved revenue and lease accounting policies; design and monitor related controls, maintain control documentation, and lead remediation of findings within agreed deadlines.

" Review proposed contract terms with legal and commercial teams; establish contract review controls and escalate material accounting implications before execution.

" Lead preparation and review of assigned revenue and lease disclosures, ensuring consistency with approved accounting conclusions, underlying schedules, and the financial statements.

" Translate approved accounting conclusions into system requirements and workflows; oversee testing and implementation of revenue and lease accounting changes.

" Mentor accounting staff, review technical work, and train finance and business teams on accounting policies, controls, and documentation requirements.

Qualifications

" Bachelor's degree in accounting; CPA.

" 10+ years of accounting experience with substantial ASC 606 and ASC 842 exposure.

" Experience preparing technical accounting memoranda and supporting external audits.

" Strong contract interpretation, research, and financial modeling skills.

" Public accounting or advisory experience and exposure to cloud infrastructure, equipment arrangements, or complex financing preferred.