director-infrastructure-capex-accounting

Original：🇺🇸 English

Translated

Guides director-level infrastructure capex accounting—capitalization policy and governance, WIP/CIP and project closeout, useful-life and impairment standards, capex forecast vs actual for data center and compute programs, board and audit narratives, SOX over fixed-asset and cloud-prepaid programs, and alignment with engineering and portfolio delivery. Use when setting capex accounting policy, reviewing material capitalization judgments, governing infrastructure asset programs, executive capex reporting, or audit steering for DC/compute investments—not for month-end JEs and CUR mapping (compute-accounting-manager), rack utilization (data-center-compute-supply-efficiency), facility design (data-center-design-execution-lead), or multi-site investment prioritization (data-center-portfolio-planning-execution-lead).

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Sourcedaemon-blockint-tech/agentic-enteprises-skill

Added on2026-05-20

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SKILL.md Content

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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