Cost Accounting Manager, Compute

fal is the generative media ecosystem powering the next generation of AI products. We build the infrastructure, tools, and model access that teams need to move from idea to production, and do it at scale without compromise. For developers and enterprises, fal is the foundation that makes generative media not just possible, but practical: a unified platform where high-performance inference, orchestration, and observability come together to unlock new categories of AI-native products. As generative media reshapes industries across a market projected to grow by hundreds of billions over the next decade, fal is becoming the ecosystem that ambitious teams build on.

Overview The Cost Accounting Manager, Compute will own the accounting for the single largest and most complex area of our cost base: compute. GPU capacity is the core of our business, and getting its accounting right — how we capitalize, depreciate, lease, and expense the infrastructure that powers our platform — is mission-critical to how we understand our unit economics and report our results. This is a hands-on, high-ownership individual-contributor role. You will own the compute cost, lease, and fixed asset agenda end-to-end while doing the work directly — booking entries, maintaining subledgers, and running reconciliations — and stand up the processes and controls to make it all scale, leveraging the latest AI tools. You will partner closely with Infrastructure, Strategic Finance, and Procurement to turn a fast-moving, capital-intensive cost structure into clean, reliable numbers.

Compute Cost Accounting Own the accounting for the company's compute costs, including GPU capacity, cloud/data-center spend, colocation, power, and networking. Read and interpret compute, cloud, and vendor agreements — commitments, minimums, tiered pricing, credits, and prepayment terms — and apply the correct US GAAP treatment on the books. Build and maintain accruals, prepaid amortization schedules, and reserve estimates for compute commitments and consumption. Reconcile vendor invoices and usage data to contractual terms, investigating variances and driving resolution with Infrastructure and Procurement. Partner with Strategic Finance to tie compute spend to capacity, utilization, and unit economics. Design and stand up scalable processes and controls for a rapidly growing and evolving cost base. Lease Accounting (ASC 842) Own lease accounting for data-center, colocation, equipment, and real estate arrangements. Abstract new and modified contracts, assess lease classification (finance vs. operating), and identify embedded leases within compute/hosting agreements. Maintain the lease subledger — ROU assets, lease liabilities, remeasurements — and prepare related journal entries and disclosures. Ensure completeness of the lease population and own the lease accounting system. Fixed Asset Accounting Own the fixed asset lifecycle: capitalization, depreciation, transfers, impairments, and disposals, with a focus on compute hardware and infrastructure. Maintain the fixed asset register and roll-forward, and track construction/assets in progress (CIP) for GPU deployments and data-center buildouts through to in-service capitalization. Recommend and document capitalization and useful-life policies in partnership with Finance leadership. Partner with Infrastructure on capex tracking, asset tagging, and periodic physical verification, and reconcile the fixed asset subledger to the GL. Close, Reporting & Cross-Functional Partnership Own the monthly, quarterly, and annual close for compute, lease, and fixed asset areas — journal entries, reconciliations, and flux analysis. Prepare supporting schedules and disclosures for internal and external reporting. Serve as the go-to resource on compute cost, lease, and fixed asset questions across the business. Support external audit requests and help design controls as the company scales.

Required 5–7