Technical Accounting Manager
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*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,
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