Serve as the organization's primary technical accounting resource for ASC 350-40 (Internal-Use Software) and ASU 2018-15 (Cloud Computing Arrangements) — advising on phase determination, capitalizable cost categories, useful life assessments, and impairment indicators
Develop and maintain a formal AI development cost accounting policy covering the full model lifecycle, from data acquisition and model training through fine-tuning, deployment, and inference
Advise on heightened-judgment AI cost categories: training compute costs, training data costs, foundation model fine-tuning, inference infrastructure, and prompt engineering pipeline development
Monitor FASB standard-setting activity on AI accounting and lead the organization's readiness for ASU 2025-06
Own the end-to-end monthly labor capitalization close: convene BU Finance and engineering managers for pre-close validation, prepare the journal entry package with supporting phase-classification schedules, reconcile the capitalized software balance to the fixed asset sub-ledger, and deliver the close package to the Controller

Bachelor's degree in Accounting, Finance, or a related field; CPA required
7+ years of progressive accounting experience, with at least 3 years in a technical accounting or accounting policy role
Demonstrated expertise in ASC 350-40 (Internal-Use Software) and working knowledge of ASU 2018-15 (Cloud Computing Arrangements)
Experience owning or materially contributing to a software capitalization process in a technology-intensive organization
Strong cross-functional communication skills with the ability to translate accounting requirements into operational guidance for engineering and technology audiences
Experience preparing and presenting technical accounting memos, policy documents, and audit-support packages

Director of Capital – Emerging Technology Accounting

Key skills