Compute Strategy & Transactions, GPT-Infra

About the Team Industrial Compute is building the infrastructure ecosystem that enables OpenAI to train and deploy increasingly capable AI systems at unprecedented scale. The organization operates across compute supply, demand, infrastructure, partnerships, and the physical and commercial systems required to make large-scale compute available. Industrial Compute Strategy & Operations serves as the connective operating layer across this ecosystem. The team works directly with senior leadership across Scaling, Finance, Partnerships, Research, and Infrastructure to translate ambiguous, high-impact challenges into clear strategies, scalable operating mechanisms, and decisive execution. This team is responsible for ensuring that OpenAI’s compute strategy evolves into durable competitive advantage by identifying systemic constraints, aligning stakeholders around critical decisions, and driving the operating mechanisms required to execute at scale. About the Role We are seeking a highly experienced Strategic Operations leader to help shape and operationalize OpenAI’s compute strategy across supply, demand, infrastructure, partnerships, and commercial strategy. This is a senior individual contributor role operating at the intersection of strategy, operations, infrastructure, and executive decision-making. You will work closely with compute leadership to identify the most consequential problems facing the organization, develop structured approaches to solving them, align stakeholders across the company, and drive initiatives from ambiguous concepts through execution. The role will span both strategic and operational work. You may develop long-range compute strategies and investment frameworks, evaluate build-versus-buy decisions, shape major commercial transactions, establish organizational planning mechanisms, or take ownership of a cross-functional initiative that does not have a clear organizational home. Success in this role requires exceptional judgment, analytical

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry. About the Role As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities.. This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements. 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: Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP. Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related commercial arrangements. Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives. Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentation. Translate

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry. About the Role As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities.. This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements. This role is based in San Francisco, CA or remote. 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: Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP. Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related commercial arrangements. Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives. Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentation.

About the Team OpenAI’s Legal team plays a crucial role in advancing our mission by tackling novel and consequential legal issues in AI. The commercial infrastructure legal team supports the systems and facilities that make advanced AI possible, including compute, first-party silicon, colocation, and first-party data center development. About the Role We’re seeking a senior commercial infrastructure lawyer to lead legal work across our rapidly growing data center development and colocation portfolio. You will advise on complex, high-value transactions involving new data center sites, power, construction, colocation, and related infrastructure arrangements. This role is designed for a lawyer who understands how data centers are developed and operated—not a general real estate practitioner. You will work closely with infrastructure, finance, procurement, and operations teams, while coordinating outside counsel where appropriate, to help projects move quickly and responsibly. San Francisco is preferred, and occasional travel may be required. In this role, you will: Lead commercial legal strategy and risk management for data center development and colocation transactions. Draft, negotiate, and advise on colocation agreements, construction agreements, power-related arrangements, and other contracts supporting data center development. Support first-party projects involving raw land, site and power rights, design and construction, EPC models, third-party build-to-suit structures, and leasebacks. Partner cross-functionally with infrastructure, finance, procurement, operations, and other stakeholders on fast-moving, complex projects. Manage and collaborate effectively with outside counsel across a high volume of infrastructure matters. Develop scalable legal playbooks and contracting approaches for a growing portfolio of data center sites. You might thrive in this role if you have: 12+ years of legal experience, primarily in commercial legal roles. Deep, hands-on experience

About Sentry Software runs the world and the pace is faster than ever. Sentry helps developers fix errors and performance issues before users notice, so teams can spend less time firefighting and more time building. Trusted by 200,000+ organizations, Sentry is today’s application monitoring standard and our team is building its AI-native future. About the role Sentry provides developer-first observability to over 4 million developers worldwide. The Events Analytics Platform (EAP) team is at the heart of that mission: it powers how all of Sentry's event data, such as errors, transactions, spans, profiles, replays, and metrics, is stored, queried, and analyzed. It also powers Sentry's latest AI push, Seer. The EAP team makes it possible for developers to efficiently search and debug across massive volumes of data, providing the context needed to understand and fix issues quickly. This team is also a cornerstone of Sentry's long-term strategy to become a context assembly and telemetry platform that unifies different signals so developers can see the complete picture. As an engineering manager on the EAP team, you will lead a group of engineers building and scaling one of Sentry's most critical data platforms. You will be responsible for driving architectural evolution, ensuring system stability, and mentoring a talented team. This is a highly visible leadership role with direct ties to Sentry's long-term product and platform strategy. What you'll do Grow and develop a team of engineers with high expectations for ownership and impact Set the technical and strategic direction for the team, balancing short-term stability with long-term architectural evolution Drive development of core EAP features, including support for complex analytical queries, dynamic routing logic across fidelity levels, storage and compute separation, and modern patterns for analytical storage Ensure EAP can support the workload demands of AI agents and MCP servers that unlock new AI capabilities fo

The Compute & Infrastructure Strategy team handles strategy and execution of OpenAI’s compute roadmap. This team’s key responsibilities span financial analysis & reporting, capacity planning, commercial and business development, and strategic partnerships. We partner across the business to allocate and deploy our resources for the highest impact outcomes. About the Role Compute is central to OpenAI’s roadmap and vision. We are seeking an Associate to support financial and strategic work across our compute and infrastructure portfolio. This is a finance generalist role that includes core FP&A responsibilities as well as investment analysis, commercial decision support, and strategic planning. You will own analyses and workstreams, partner closely with technical and finance teams, and help shape decisions about how OpenAI invests in and manages compute. In this role, you will be given direction on the objective and expected to independently structure the problem, work through incomplete information, and deliver a high-quality analysis and recommendation. In this role, you will: Build and maintain financial models across different elements of compute, including GPUs, CPUs, storage, networking, data centers, and power Support planning, forecasting, budgeting, reporting, and variance analysis across compute and infrastructure Perform investment analysis and evaluate commercial decisions and strategic initiatives Prepare high-quality analyses, recommendations, and Exec and Board-facing presentations Support business partners across compute infrastructure, FP&A, and strategic finance Help improve the team’s processes, tools, and ways of working, and identify opportunities for OpenAI to continue leading in compute You might thrive in this role if you have: 3+ years of experience across private/growth equity, investment banking, or strategic finance, or 3+ years in a finance operating role at a high-growth technology company Background in infrastructure, data