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OpenAI Logo OpenAI · Finance

Senior Manager, CapEx Accounting

United States, San Francisco 216000.00 - 240000.00 USD / Year · Job Posted February 21, 2026
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Job Description

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.

Job Responsibility

  • 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

Requirements

  • 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

What we offer

  • Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts
  • Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)
  • 401(k) retirement plan with employer match
  • Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents), plus paid medical and caregiver leave (up to 8 weeks)
  • Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees
  • 13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)
  • Mental health and wellness support
  • Employer-paid basic life and disability coverage
  • Annual learning and development stipend to fuel your professional growth
  • Daily meals in our offices, and meal delivery credits as eligible
  • Relocation support for eligible employees
  • Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided
  • Offers Equity
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