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name: director-infrastructure-capex-accounting description: | 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).

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