The base pay offered may vary depending on multiple individualized factors, including market location, job-related knowledge, skills, and experience. If the role is non-exempt, overtime pay will be provided consistent with applicable laws. In addition to the salary range listed above, total compensation also includes generous equity, performance-related bonus(es) for eligible employees, and the following benefits.

• 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.

More details about our benefits are available to candidates during the hiring process.

This role is at-will and OpenAI reserves the right to modify base pay and other compensation components at any time based on individual performance, team or company results, or market conditions.

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.

We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.

For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement.

Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

To notify OpenAI that you believe this job posting is non-compliant, please submit a report through this form. No response will be provided to inquiries unrelated to job posting compliance.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

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At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.

Compensation Range: $216K - $240K