Data Center Compute Infrastructure

About the Role As a Director, Compute & Infrastructure FP&A, you will own and drive the monthly forecasting process for the Compute & Infrastructure org by partnering with various stakeholders across Finance, Accounting, Tax and Engineering. You will play a critical role in planning and forecasting the company’s largest and most complex cost center ( Compute & Infrastructure ). You will collaborate cross-functionally to develop long-range infrastructure investment plans, evaluate build vs. buy decisions, and ensure capital is deployed efficiently to support rapid growth. You will also provide strategic financial guidance through scenario modeling, ROI analysis, and performance tracking, enabling leadership to make high-stakes decisions under uncertainty. What You’ll Do Own compute financial planning & Forecasting. Build and manage consolidation models for GPU/CPU capacity, storage, networking, and data center investments. Translate infrastructure roadmaps into short- and long-term financial forecasts (LRP, annual planning) Coordinate closely with Corporate FP&A on timelines and process Present insights on a monthly basis to senior management. Drive infrastructure investment decisions. Evaluate build vs. buy, vendor vs. owned infrastructure, and capacity allocation tradeoffs. Develop frameworks for investment trade-offs to guide executive decision making. Build scalable tooling & reporting. Implement stakeholder-facing dashboards to track compute spend, utilization, and efficiency metrics. Improve visibility into unit economics (e.g., cost per training run, cost per inference, cost per customer). Drive forecasting accuracy & accountability. Lead budget vs. actual analysis for compute and infrastructure spend. Identify key cost drivers (utilization, pricing, efficiency gains) and reduce forecast variance. Support close & financial reporting. Partner with Accounting to ensure accurate classification of infrastructure spend (OpEx vs C

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, in close collaboration with our capital partners, is building the world’s most advanced AI compute infrastructure ecosystem. The InfraDev team is central to this mission, setting the strategy and executing the roadmap to scale our supercomputing footprint globally. From site planning to system integration, this team operates at the intersection of commercial, technical, and operational excellence, partnering with leaders across OpenAI and the industry. About the Role We are seeking a Strategic Sourcing Manager who is ready to take on global-scale challenges in AI compute supply and manufacturing — an opportunity to shape the future of supercomputing. As part of the Infrastructure Strategy & Delivery organization supporting Industrial Compute, OpenAI’s next-generation supercomputing platform, you will lead sourcing and strategic supplier engagements for compute infrastructure at hyperscale. This role will drive commercial strategy and supplier accountability across server platforms, accelerators, rack systems, and associated thermal & power delivery components. This is not traditional procurement — it is foundational work enabling OpenAI to deploy compute faster and more efficiently than anyone in the world, while building deeply-integrated partnerships with the global compute supply chain. Key Responsibilities Develop and execute sourcing strategies for the next generation of AI compute infrastructure in partnership with engineering and program leadership. Stay at the leading edge of industry and supply-chain trends to inform category strategy and long-range planning. Initiate, negotiate, and manage commercial agreements across OEM/ODM/JDMs for accelerators, GPUs/CPUs, server platforms, rack systems, liquid-cooling components, PSUs, and supporting mechanical/electrical subsystems. Secure capacity and optionality across a rapidly scaling compute supply chain while mitigating risk and ensuring manufacturing readiness. Partner cross-funct

About the Team The compute infrastructure team runs the GPU fleet and large-scale compute clusters that serve the models backing ChatGPT and the API, while also supporting training workloads for our next generation models. We operate a large, modern GPU fleet and provide a unified platform for other OpenAI teams to seamlessly run production Applied AI and Research training workloads. We seek to learn from deployment and distribute the benefits of AI, while ensuring that this powerful tool is used responsibly and safely. Safety is more important to us than unfettered growth. About the Role You’ll own the hands-on and automation work that brings WAN, fiber, carrier, and cloud-interconnect circuits into service. Partner with network engineers, fiber providers, cloud service providers, colocation teams, and data-center technicians to move each connection from ordered and patched to verified, stable, and ready for handoff. You’ll own Layer 1 troubleshooting and circuit bring-up while building workflows that translate reliable system or model output into precise, approved technician actions, capture field feedback, and drive each connection to a green-port handoff. The right person combines strong physical-networking judgment with practical automation skills: patch-panel and port mappings, optics and light levels, provider coordination, structured operational data, API or scripting workflows, and human-in-the-loop LLM tooling. Responsibilities Own Layer 1 activation and restoration for carrier circuits, dark fiber, wavelengths, Ethernet handoffs, and dedicated cloud interconnects across data centers and points of presence. Reconcile complete A-side/Z-side as-builts: circuit IDs, LOAs/CFAs, carrier demarcations, MMR/ODF/MDF and patch-panel positions, fiber pairs, cross-connects, optics, and device ports. Investigate no-light, low-light, wrong-port, link-flap, and error-rate issues across providers and CSPs; isolate continuity, dirty connectors, polarity, incorrect patching

About the Team The Stargate team is responsible for building the physical infrastructure that powers large-scale AI systems. We design and deliver next-generation data centers optimized for dense compute clusters, advanced networking, and rapidly evolving hardware platforms. This work sits at the intersection of hardware engineering, systems architecture, and infrastructure execution—translating cutting-edge compute roadmaps into scalable, production-ready environments. Our teams partner across silicon vendors, server and storage OEMs, networking teams, and data center engineering organizations to bring new capacity online quickly, reliably, and at global scale. About the Role We are seeking a CPU & Storage Technical Lead to define and drive the server compute and storage architecture strategy for Stargate infrastructure. In this role, you will own technical direction across CPU platforms, memory configurations, local and disaggregated storage systems, and their integration into large-scale AI clusters. You will evaluate vendor roadmaps, lead platform tradeoff decisions, and ensure compute and storage systems are optimized for training, inference, and supporting services. You will work cross-functionally with hardware engineering, performance modeling, networking, supply chain, and deployment teams, as well as external partners such as AMD, Intel, OEMs, ODMs, and storage vendors. This is a highly strategic role for someone who can operate deeply at the component level while also driving long-range infrastructure decisions. Key Responsibilities Own CPU and storage technical strategy for Stargate compute infrastructure across current and future generations. Evaluate CPU platforms across performance, efficiency, memory bandwidth, PCIe topology, cost, and roadmap alignment. Define storage architectures for AI environments, including boot media, local NVMe, shared storage, caching tiers, metadata services, and high-performance data pipelines. Drive server platform de