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