Senior Strategic Finance Manager, Retailer

About the team The Capital Markets team develops the financing strategy, solutions, and partnerships needed to support our expanding global AI infrastructure platform and long-term investment plans. About the role We’re looking for a structured finance professional to serve as a technical execution engine for a lean, high-impact capital markets team. In this role, you’ll own the models, analysis, diligence, process management, and key execution workstreams behind standardized or more “vanilla” financings, while partnering with senior transactors on more complex transactions. This is not a junior analyst role. You’ll need the experience and maturity to work directly with senior leaders, banks, investors, counsel, and advisors without multiple layers of review. You should be highly capable in the details, strong under transaction intensity, and ready to help build financing processes for a rapidly scaling AI infrastructure platform. What you’ll do Translate financing objectives into clear analyses, recommendations, timelines, and deliverables. Support senior transactors on complex financings, including structuring, documentation, diligence, negotiation, and closing. Lead analysis, diligence, process tracking, and execution workstreams for financing transactions. Own transaction models, including debt sizing, cash-flow waterfalls, sensitivities, covenant analysis, and scenario evaluation. Work directly with internal stakeholders, banks, investors, counsel, advisors, and other counterparties. Review transaction documentation and help ensure commercial, financial, and diligence details are reflected accurately. Manage high-volume, detail-intensive workstreams in a lean team environment. Help develop repeatable tools, processes, and analytical infrastructure as the capital markets function scales. You might thrive in this role if you have At least 4-6 years of directly relevant experience in project finance, structured finance, infrastructure finance, private equity, or a

About the Team OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity. Within Finance, the Technical Revenue team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting. About the Role We’re looking for a Senior Manager of Revenue Accounting to lead revenue strategy and technical accounting for OpenAI’s strategic commercial deals. Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI’s standard product and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures. You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. You will establish the accounting posture, identify required contract and product terms, define reporting and control requirements, and ensure that deal economics, billing flows, and revenue recognition remain aligned as the business evolves. This role requires strong technical accounting judgment, commercial fluency, executive communication, and the ability to create clarity and ownership in areas where precedent may not yet exist. 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: Own technical revenue accounti

About the Team OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity. Within Finance, the Technical Revenue team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting. About the Role We’re looking for a Senior Manager of Revenue Recognition to lead revenue strategy and technical accounting for OpenAI’s strategic commercial deals. Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI’s standard product and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures. You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. You will establish the accounting posture, identify required contract and product terms, define reporting and control requirements, and ensure that deal economics, billing flows, and revenue recognition remain aligned as the business evolves. This role requires strong technical accounting judgment, commercial fluency, executive communication, and the ability to create clarity and ownership in areas where precedent may not yet exist. 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: Own technical revenue account

About the Team OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity. Within Finance, the Revenue Accounting, Technical team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, operationally sound monetization. We advise on commercial and contract design, establish clear accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting. About the Role We’re looking for a Manager of Revenue Accounting, Technical to drive the end-to-end technical revenue and operational workstream for OpenAI’s strategic commercial deals—from early structuring and deal-desk review through contracting, launch, and ongoing governance. Reporting to the Head of Revenue Accounting, Technical, you will serve as a key revenue advisor for complex and non-standard strategic deals, translating commercial objectives into revenue models that are economically sound, accounting-compliant, and operationally executable. You will partner with senior team members on the most novel or high-risk matters across strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures. You will engage from the earliest stages of a deal to shape economics, pricing, commercial terms, contract language, and product design; define the supporting data, billing, settlement, reporting, systems, controls, and revenue-recognition model; and drive cross-functional readiness through launch. After launch, you will help govern amendments, monitor whether the model is operating as intended, resolve execution issues, and evolve the approach as the partnership or business model changes. Thi

About the Team The Capital Markets team develops the financing strategy, solutions, and partnerships needed to support our expanding global AI infrastructure platform and long-term investment plans. About the Role We’re looking for a senior structured finance leader to create immediate execution leverage for a growing capital markets function. In this role, you’ll take broad financing objectives, such as raising a large pool of capital from a defined set of counterparties, and independently turn them into well-run transaction processes. You’ll lead complex financings from strategy through close, manage counterparties and advisors, and bring sound judgment to capital structure, risk allocation, process design, and execution. This is a hands-on role for someone who is still close to the details, not a purely senior relationship manager. Your work will allow the team lead to spend less time in day-to-day execution and more time building the broader capital markets organization. In this role, you will: Lead large, complex financing processes from initial structuring through diligence, negotiation, documentation, and closing. Translate broad capital-raising objectives into executable financing plans, timelines, work streams, and counterparty strategies. Manage lenders, investors, advisors, counsel, and internal stakeholders across high-stakes transactions. Provide oversight on financial structuring, modeling, diligence, risk allocation, and transaction documentation. Make clear recommendations on financing strategy, counterparty selection, process design, and tradeoffs. Operate effectively in a small, high-impact team without relying on a large analyst or associate bench. Help build repeatable internal processes for a financing function that is still scaling. Coach and develop more junior transaction professionals. You might thrive in this role if you have: 8-15 years of experience executing structured finance, project finance, infrastructure finance, digital infrastruct

About the Team OpenAI's Strategic Sourcing team helps the company scale responsibly, efficiently, and at speed. We partner with leaders across Engineering, Research, IT, Systems, Finance, Legal, and other teams to shape commercial strategies, negotiate critical agreements, and build resilient supplier ecosystems. Our work connects technical strategy, commercial judgment, financial discipline, and execution in support of OpenAI's mission. About the Role OpenAI is seeking a Strategic Technology Negotiations Lead to personally lead some of the company's most complex and consequential technology negotiations. This is not a people manager role. It is a senior strategic IC operator role for an expert negotiator who wants to remain close to the work and personally drive high-impact outcomes. We are especially interested in leaders who have managed teams and are intentionally seeking an individual contributor role where their impact comes through judgment, influence, and direct ownership. Rather than owning a fixed category, you will be deployed against high-priority opportunities where deal complexity, commercial stakes, executive visibility, or time pressure require exceptional negotiation leadership. Your initial focus will include data platforms and infrastructure, including data lake and lakehouse technologies, observability, and enterprise SaaS, with flexibility to work across other strategic technology areas. You will lead negotiations from strategy through execution, aligning decision-makers and driving agreements to closure. Many of these negotiations exist within broader supplier and partner ecosystems. You will look beyond the immediate transaction to account for interconnected cost, equity, revenue, partnership, risk, and long-term strategic implications. Success requires strong economics, sound judgment under pressure, executive credibility, and the ability to bring stakeholders with you through difficult decisions. This role is based in San Francisco, CA. We u