Technical Accounting Lead, AI

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.

ABOUT THIS ROLE:

We're hiring a Technical Accounting Lead to own fal's technical accounting agenda, and support month end close, composed of technical and operational entries.

The technical agenda includes nuanced revenue contracts, compute agreements, capitalized software, equity and stock-based compensation, consolidation and business combinations, expense classification, and the policies and operational application that support each.

This is a hands-on, high-ownership role, with runway to lean on external technical accounting advisors as needed. You'll partner closely with Infrastructure, Procurement, Legal, Strategic Finance, and our external advisors, and use the latest AI tools to work productively.

WHAT YOU'LL DO:

- Execute our technical accounting agenda by working cross functionally and vertically throughout the organization to establish a rigorous technical accounting discipline

- Work closely with business partners to articulate business requirements to operationalize technical conclusions

- Assess the adequacy of current business systems and identify opportunities to leverage AI in your day to day work

- Set a foundation of best practice internal controls considerations as you complete your technical tasks

REVENUE (ASC 606) AND CONTRACT COSTS (ASC 340-40)

- Research and advise on revenue accounting for customer contracts, including SSP & Principal/Agent analysis

- Work cross-functionally with Sales, Legal, and Deal Desk on non-standard arrangements to determine appropriate application of GAAP accounting

- Determine the appropriate GAAP application for our commission and incentive compensation plans

COMPUTE COST ACCOUNTING

- Research and document technical positions: lease vs. service contract, embedded leases, capitalization thresholds, impairment, and cost classification (COGS vs. opex vs. capex); write memos that stand up to auditor review

- Evaluate accounting implications of new vendor agreements pre-signature, partnering with Legal and Infrastructure

LEASES (ASC 842) & FIXED ASSETS

- Own lease accounting across real estate, colocation space, GPU rental agreements, and equipment

- Abstract new and modified contracts, assess classification (finance vs. operating), and identify embedded leases within compute and hosting arrangements

- Accurately calculate lease liability, ROU asset, and expense amounts and prepare lease disclosures

CAPITALIZED SOFTWARE (ASC 350)

- Own internal-use software capitalization (ASC 350-40, including ASU 2025-06) — partnering with Engineering to assess which development activities qualify

- Recommend and document capitalization and useful-life policies

- Partner with Infrastructure on capex tracking, asset tagging, and periodic physical verification, and reconcile the fixed asset subledger to the GL

EQUITY & STOCK-BASED COMPENSATION (ASC 718)

- Support ASC 718 expense: award data reconciled to board minutes, 409A interpolation, award modifications, and secondary sales and tender offers, among other matters

- Prepare and validate SBC calculations and disclosure reports

CONSOLIDATION, BUSINESS COMBINATIONS & OTHER AREAS

- Own consolidation across our US entity, foreign subsidiaries, acquired entities — including intercompany and FX

- Own P&L expense classification, related-party anal …