Infrastructure Accounting Manager

xAI’s mission is to create AI systems that can accurately understand the universe and aid humanity in its pursuit of knowledge. Our team is small, highly motivated, and focused on engineering excellence. This organization is for individuals who appreciate challenging themselves and thrive on curiosity. We operate with a flat organizational structure. All employees are expected to be hands-on and to contribute directly to the company’s mission. Leadership is given to those who show initiative and consistently deliver excellence. Work ethic and strong prioritization skills are important. All employees are expected to have strong communication skills. They should be able to concisely and accurately share knowledge with their teammates.

xAI's Finance team is dedicated to fueling our mission of advancing human scientific discovery and understanding the true nature of the universe through responsible AI development. The Infrastructure Accounting team provides critical financial oversight and partners with internal and external stakeholders to manage all aspects of our compute, data center, and infrastructure investments. This team drives financial accuracy, operational efficiency, and strategic insights to support xAI's rapid scaling and innovation in AI systems.

We are seeking a detail-oriented and technically proficient Senior Infrastructure Accountant to join our Finance team. In this role, you will play a key part in managing the accounting and financial reporting for xAI's expanding infrastructure portfolio. This position is essential for maintaining financial precision and scalability as we grow our capabilities. You will collaborate cross-functionally to ensure accounting processes are robust, compliant with US GAAP and federal/state tax regulations, and aligned with business needs. This role demands strong technical accounting skills, operational expertise, and the ability to handle diverse responsibilities in a dynamic environment.

This role is based in Memphis, TN. We offer a hybrid work model with flexibility, and relocation assistance is available for new hires.

• Own the end-to-end accounting and reporting for infrastructure costs, including fixed assets, equipment leases, and related expenses, to facilitate accurate and timely month-end closes.
• Lead the implementation of automation tools for the asset lifecycle management process
• Work with Technical Accounting on the proper handling of complex infrastructure arrangements
• Partner with cross-functional teams (Engineering, Procurement, FP&A, Legal, Tax) on cost-optimization opportunities.
• Serve as a key contact for internal and external auditors regarding infrastructure accounting processes.
• Identify and implement process improvements to streamline workflows, reduce manual efforts, and boost efficiency.
• Contribute to the development of policies for infrastructure assets, including capitalization, depreciation, impairment, and lifecycle management.

• 7 years of progressive experience in accounting, audit, or related fields; experience in technology or high-growth companies is preferred.
• Solid knowledge of US GAAP, especially ASC 360 (Property, Plant, and Equipment) and ASC 842 (Leases)
• Hands-on experience with ERP systems and fixed asset management tools (e.g., SAP, Oracle, or similar).
• A proactive mindset for transforming inefficient processes into scalable, automated solutions.
• Solid knowledge of U.S. property tax compliance (real and personal property), including multi-state filings, assessments, appeals, and reporting requirements
• Exceptional attention to detail and commitment to accuracy in a fast-paced setting.
• Strong interpersonal skills for collaborating with diverse stakeholders across functions and locations.
• Interest in AI infrastructure and its role in advancing scientific discovery, aligned with xAI's mission.
• Bachelor's degree in Accounting, Finance, or a related field; CPA or equivalent certification preferred.

• Experience in data center operations, cloud computing, or AI/ML infrastructure accounting.
• Proficiency in SQL or data analysis tools for handling complex cost datasets.
• Background in Big 4 accounting firms or advisory services.
• Proven track record in process automation and system implementations.

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