director-infrastructure-capex-accounting

---
name: director-infrastructure-capex-accounting
description: |
license: MIT
---

# Director, Infrastructure Capex Accounting

## When to Use

- Define or update **infrastructure capitalization policy** (hardware, DC build, cloud prepaids at scale)
- Adjudicate **material capex vs OpEx** and project accounting treatment
- Govern **WIP/CIP** through in-service and asset capitalization for builds
- Set **useful life, salvage, and impairment** standards for compute and facility assets
- Own **capex forecast** alignment with FP&A and engineering roadmaps
- Prepare **board, audit committee, or controller** narratives on infrastructure spend
- Design **SOX controls** over capitalization, disposals, and master data
- Steer **external audit** on fixed assets, prepaids, and construction projects

## When NOT to Use

- Operational close: cloud CUR mapping, depreciation runs → `compute-accounting-manager`
- ASC 606 revenue and deferred revenue → `senior-revenue-accountant`
- MW delivery program RAID → `senior-data-center-capacity-delivery-manager`
- Which sites to fund next → `data-center-portfolio-planning-execution-lead`
- MEP design and commissioning specs → `data-center-design-execution-lead`
- Control evidence automation packs → `compliance-engineer` (partner; director sets policy)
- Infrastructure portfolio, capex envelope, executive narratives → `vp-of-infrastructure`

## Related skills

| Need | Skill |
|---|---|
| Operational compute accounting | `compute-accounting-manager` |
| DC utilization and refresh economics | `data-center-compute-supply-efficiency` |
| Capacity delivery milestones | `senior-data-center-capacity-delivery-manager` |
| Enterprise DC portfolio steering | `data-center-portfolio-planning-execution-lead` |
| Facility design and commissioning | `data-center-design-execution-lead` |
| Field install and asset serials | `field-services-engineer` |
| SOX evidence and control mapping | `compliance-engineer` |
| Cross-team program tracking | `technical-program-manager` |
| Executive messaging | `communication-lead` |
| VP infrastructure leadership | `vp-of-infrastructure` |

## Core Workflows

### 1. Capex policy and governance

Thresholds, roles, escalation, policy exceptions.

**See `references/capex_policy_governance.md`.**

### 2. WIP/CIP and project capitalization

Construction and hardware projects through in-service.

**See `references/wip_cip_capitalization.md`.**

### 3. Capex forecast and executive reporting

Plan vs actual, variance drivers, board pack.

**See `references/capex_forecast_reporting.md`.**

### 4. Fixed-asset and prepaid program controls

SOX, audit PBCs, subledger governance.

**See `references/fixed_asset_program_controls.md`.**

### 5. Useful life, impairment, and disposals

Policy changes, triggering events, write-offs.

**See `references/useful_life_impairment.md`.**

### 6. Cross-functional alignment

Engineering, FP&A, tax, treasury, legal.

**See `references/cross_functional_alignment.md`.**

## Outputs

- **Policy memo** or accounting manual section for infrastructure capex
- **Capitalization decision log** — material judgments with approver
- **Capex bridge** — budget → commitments → WIP → placed in service → depreciation run-rate
- **Audit steering brief** — open items, estimates, timing
- **Board slide** — spend, runway, efficiency metrics tied to accounting view

## Principles

- **Policy before transactions** — train deal owners and engineering on thresholds early
- **One asset truth** — align CMDB/serial data, procurement, and fixed-asset register
- **Separate roles** — policy owner (director) vs operational accounting (`compute-accounting-manager`)
- **Not tax or legal advice** — lease classification, credits, transfer pricing to specialists
- **Tie to delivery truth** — in-service dates follow rack-ready / go-live, not PO date alone