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设计与创意 · SKILL.md

director-infrastructure-capex-accounting

director-infrastructure-capex-accounting

【设计与创意】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 deliver…

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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

NeedSkill
Operational compute accountingcompute-accounting-manager
DC utilization and refresh economicsdata-center-compute-supply-efficiency
Capacity delivery milestonessenior-data-center-capacity-delivery-manager
Enterprise DC portfolio steeringdata-center-portfolio-planning-execution-lead
Facility design and commissioningdata-center-design-execution-lead
Field install and asset serialsfield-services-engineer
SOX evidence and control mappingcompliance-engineer
Cross-team program trackingtechnical-program-manager
Executive messagingcommunication-lead
VP infrastructure leadershipvp-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
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