Senior Manager, CapEx Accounting

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission to ensure that artificial general intelligence benefits all of humanity.

The Controllership team delivers the financial truth that powers OpenAI’s growth. By translating operational activity into accurate, timely, and decision-grade financial data, we enable leadership to scale the business with confidence. Our commitment to rigorous controls and best-in-class systems ensures financial integrity as OpenAI grows.

About the Role

We are seeking a CapEx Accounting Senior Manager with deep experience in fixed asset lifecycle management, capital expenditure accounting, and relevant GAAP compliance. This is a role that is critical to building out the foundational policies and processes related to hardware products as we work to bring frontier AI into the physical world.

You will partner closely with Hardware Product and Engineering teams, Operations, Facilities and other Finance teams to own the accounting and reporting process for our capital investments in R&D equipment and infrastructure, and manufacturing tooling and equipment.

This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.

In this role, you will:

• Develop and execute accounting policy and procedures for capital expenditures, including initial recognition, capitalization vs. expense analysis, tagging, and depreciation/impairment.

• Maintain comprehensive fixed asset registers for R&D equipment, pre-production tooling, lab infrastructure, manufacturing equipment, etc.

• Partner with Procurement and Operations to support fixed asset tracking processes and reconciliations.

• Lead monthly close, account reconciliations, and variance analysis.

• Design and maintain strong internal controls around capex projects, asset tagging, periodic physical inventory, and financial reporting.

• Ensure compliance with GAAP (or IFRS as applicable) for capitalization policies, useful life assumptions, and disclosures.

• Support internal and external audit requests related to fixed assets and capex processes.

• Collaborate with IT and systems teams to refine asset management systems and reporting tools.

You might thrive in this role if you have:

• 8+ years of relevant experience in fixed assets accounting, ideally within a technology or manufacturing environment.

• Strong GAAP knowledge related to PP&E, capitalization thresholds, depreciation methods, asset retirements, and impairments.

• Experience with ERP systems (e.g., Oracle Fusion) and fixed asset modules.

• Excellent analytical skills, organization, and ability to manage complex, cross-functional processes.

• Detail-oriented and systems-minded with strong internal control instincts.

• A builder mindset that enjoys turning ambiguous workflows into streamlined, automated, and reliable processes.

• Experience with companies scaling hardware product lines or physical infrastructure.

• Experience supporting multi-location asset accounting

• Continuous improvement mindset and ability to build scalable accounting processes.

About OpenAI

OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.