Compute Accounting Manager
When to Use
- Classify capex vs OpEx for servers, GPUs, networking, and data center equipment
- Set up depreciation and asset register for compute fixed assets
- Map cloud provider bills and usage files to GL accounts and cost centers
- Amortize reserved instances, Savings Plans, committed use, and cloud prepaids
- Build chargeback or showback from compute meters to products or business units
- Accrue colo, hardware, and uninvoiced cloud usage at month-end
- Reconcile subledgers (cloud, asset, prepaid) to GL and explain flux
- Support audit PBCs for compute-related balances and capitalization memos
Operational cloud optimization, CUR analytics, and RI recommendations → finops-analyst.
Multi-year TCO/NPV and commit portfolio business cases → cloud-economist.
When NOT to Use
- SaaS revenue recognition, deferred revenue, ARR →
senior-revenue-accountant
- Rack utilization, stranded kW, refresh planning →
data-center-compute-supply-efficiency
- Terraform, VPC, K8s platform design →
infrastructure-engineer
- Order form, CRM-to-billing operational handoff →
deal-operations-administrator
- MSA/contract redlines →
commercial-counsel
- BI dashboards without ledger tie-out →
bi-analyst
Related skills
| Need |
Skill |
| Cloud spend optimization and FinOps dashboards |
finops-analyst |
| Cloud TCO, NPV, and commit economics |
cloud-economist |
| Revenue and ASC 606 |
senior-revenue-accountant |
| DC utilization and supply planning |
data-center-compute-supply-efficiency |
| Capacity delivery and rack-ready |
senior-data-center-capacity-delivery-manager |
| On-site asset install and serials |
field-services-engineer |
| Cloud platform and networking |
infrastructure-engineer |
| Deal desk and billing ops |
deal-operations-administrator |
| SOX control evidence |
compliance-engineer |
| Business requirements for finance systems |
business-analyst |
| Capex policy, WIP/CIP, audit steering |
director-infrastructure-capex-accounting |
| Hardware procurement and supplier SCM |
supply-chain-manager |
Core Workflows
1. Cost classification (capex vs OpEx)
Policy, thresholds, useful life, project vs BAU.
See references/cost_classification_capex_opex.md.
2. Cloud cost to GL
CUR/billing mapping, credits, prepaid amortization.
See references/cloud_cost_gl_mapping.md.
3. Fixed assets and depreciation
Asset register, additions, disposals, impairments.
See references/fixed_asset_compute.md.
4. Chargeback and showback
Allocation keys, internal rates, stakeholder reporting.
See references/chargeback_showback.md.
5. Month-end close
Reconciliations, accruals, flux commentary.
See references/month_end_reconciliation.md.
6. Vendor and invoice controls
Colo, OEM, distributor; three-way match and accruals.
See references/vendor_invoice_controls.md.
Outputs
- Capitalization memo — facts, policy cite, asset life, in-service date
- Account mapping table — service/SKU/tag → GL, department, product
- Amortization schedule — prepaid cloud or capitalized implementation
- Reconciliation workbook — subledger to GL, reconciling items
- Flux narrative — drivers for MoM compute COGS or prepaid movement
- Chargeback statement — units, rate, allocated amount by consumer
Principles
- Substance over label — classify by nature (asset vs period cost), not vendor line names alone
- Single source of meters — align FinOps dashboards to the same tags used in GL allocation
- Document judgments — capitalization, useful life changes, and material estimates
- Not tax or legal advice — escalate ASC 842 leases, transfer pricing, and tax treatment to qualified advisors
- Coordinate with engineering — in-service dates and decommissions must match asset records
1---2name: compute-accounting-manager3description: Guides accounting for compute infrastructure—cloud COGS and prepaid commitments, capex vs OpEx for servers/GPUs, depreciation and asset disposal, colo and hardware accruals, GL mapping from usage and invoices (CUR, billing exports), chargeback/showback to products, and month-end reconciliation of compute spend to the ledger. Use when classifying compute costs, capitalizing hardware, amortizing RIs/Savings Plans, building allocation models, fixed-asset register for compute, or closing compute-related accounts—not for ASC 606 revenue recognition (senior-revenue-accountant), engineering utilization optimization (data-center-compute-supply-efficiency), cloud architecture (infrastructure-engineer), deal desk order forms (deal-operations-administrator), commercial contract negotiation (commercial-counsel), or capex policy and board-level infrastructure asset governance (director-infrastructure-capex-accounting).4---56# Compute Accounting Manager78## When to Use910- Classify **capex vs OpEx** for servers, GPUs, networking, and data center equipment11- Set up **depreciation** and asset register for compute fixed assets12- Map **cloud provider bills** and usage files to GL accounts and cost centers13- **Amortize** reserved instances, Savings Plans, committed use, and cloud prepaids14- Build **chargeback or showback** from compute meters to products or business units15- **Accrue** colo, hardware, and uninvoiced cloud usage at month-end16- **Reconcile** subledgers (cloud, asset, prepaid) to GL and explain flux17- Support **audit** PBCs for compute-related balances and capitalization memos1819Operational cloud optimization, CUR analytics, and RI recommendations → `finops-analyst`.20Multi-year TCO/NPV and commit portfolio business cases → `cloud-economist`.2122## When NOT to Use2324- SaaS revenue recognition, deferred revenue, ARR → `senior-revenue-accountant`25- Rack utilization, stranded kW, refresh planning → `data-center-compute-supply-efficiency`26- Terraform, VPC, K8s platform design → `infrastructure-engineer`27- Order form, CRM-to-billing operational handoff → `deal-operations-administrator`28- MSA/contract redlines → `commercial-counsel`29- BI dashboards without ledger tie-out → `bi-analyst`3031## Related skills3233| Need | Skill |34|---|---|35| Cloud spend optimization and FinOps dashboards | `finops-analyst` |36| Cloud TCO, NPV, and commit economics | `cloud-economist` |37| Revenue and ASC 606 | `senior-revenue-accountant` |38| DC utilization and supply planning | `data-center-compute-supply-efficiency` |39| Capacity delivery and rack-ready | `senior-data-center-capacity-delivery-manager` |40| On-site asset install and serials | `field-services-engineer` |41| Cloud platform and networking | `infrastructure-engineer` |42| Deal desk and billing ops | `deal-operations-administrator` |43| SOX control evidence | `compliance-engineer` |44| Business requirements for finance systems | `business-analyst` |45| Capex policy, WIP/CIP, audit steering | `director-infrastructure-capex-accounting` |46| Hardware procurement and supplier SCM | `supply-chain-manager` |4748## Core Workflows4950### 1. Cost classification (capex vs OpEx)5152Policy, thresholds, useful life, project vs BAU.5354**See `references/cost_classification_capex_opex.md`.**5556### 2. Cloud cost to GL5758CUR/billing mapping, credits, prepaid amortization.5960**See `references/cloud_cost_gl_mapping.md`.**6162### 3. Fixed assets and depreciation6364Asset register, additions, disposals, impairments.6566**See `references/fixed_asset_compute.md`.**6768### 4. Chargeback and showback6970Allocation keys, internal rates, stakeholder reporting.7172**See `references/chargeback_showback.md`.**7374### 5. Month-end close7576Reconciliations, accruals, flux commentary.7778**See `references/month_end_reconciliation.md`.**7980### 6. Vendor and invoice controls8182Colo, OEM, distributor; three-way match and accruals.8384**See `references/vendor_invoice_controls.md`.**8586## Outputs8788- **Capitalization memo** — facts, policy cite, asset life, in-service date89- **Account mapping table** — service/SKU/tag → GL, department, product90- **Amortization schedule** — prepaid cloud or capitalized implementation91- **Reconciliation workbook** — subledger to GL, reconciling items92- **Flux narrative** — drivers for MoM compute COGS or prepaid movement93- **Chargeback statement** — units, rate, allocated amount by consumer9495## Principles9697- **Substance over label** — classify by nature (asset vs period cost), not vendor line names alone98- **Single source of meters** — align FinOps dashboards to the same tags used in GL allocation99- **Document judgments** — capitalization, useful life changes, and material estimates100- **Not tax or legal advice** — escalate ASC 842 leases, transfer pricing, and tax treatment to qualified advisors101- **Coordinate with engineering** — in-service dates and decommissions must match asset records
daemon-blockint-tech