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