About this role.
This is a senior individual-contributor corporate accounting role responsible for global fixed assets, capital expenditures, leasehold improvements, internally developed software, and lease accounting. The Accounting Manager will own accounting under ASC 360, ASC 350-40, and ASC 842, including reconciliations, amortization, impairment assessments, cash-flow presentation, and audit support. The position also leads SOX control execution, physical asset verification, accounting-policy development, and scalable process design across Finance, Engineering, IT, Facilities, Supply Chain, and Legal. Success requires a CPA with substantial public-company or pre-IPO accounting experience, strong technical US GAAP knowledge, and hands-on ERP and fixed-asset or lease-system expertise. It is a high-autonomy role focused on building durable accounting operations in a growing technology company.
Role DNA
A quick view of the complexity, pace, ownership and collaboration implied by the job description.
Job Complexity
5/5Pace & Pressure
4/5Autonomy Level
5/5Communication Load
5/5Salary analysis
Estimated compensation compared with the broader US market for similar roles.
Core skills
Skills and capabilities most closely associated with this opportunity.
Sample interview questions
I establish clear intake and capitalization procedures, validate invoices and supporting documentation, assign appropriate asset classes and useful lives, and maintain depreciation schedules and reconciliations. I also coordinate periodic physical verification, monitor disposals and impairments, and ensure asset activity is accurately reflected in the general ledger and financial statements.
I work with Engineering, Product, and IT to identify project stages and distinguish preliminary-project activities, application-development activities, and post-implementation activities. Costs incurred during the application-development stage may be capitalized when the project meets the relevant criteria, while research, training, maintenance, and post-implementation operating costs are expensed. I document conclusions, track qualifying labor and vendor costs, and establish amortization once the software is ready for its intended use.
I begin by reviewing the amended agreement to determine whether the change represents a separate contract or a modification of the existing lease. I reassess classification, lease term, payments, discount rate, and relevant non-lease components, then update the ROU asset and lease liability schedules in the lease system. I reconcile system outputs to the general ledger and retain documentation supporting the accounting conclusion and control evidence.
I would prioritize controls over capitalization approval, completeness of asset additions, review of useful lives and depreciation, reconciliation of subledgers to the general ledger, physical existence testing, and timely recording of disposals or impairments. For capitalized software, I would add controls over project-stage classification, qualifying-cost approval, readiness-for-use determinations, and amortization review. Each control should have a clear owner, defined evidence, review cadence, and remediation process.
I would create structured intake and communication channels with Procurement, Facilities, IT, Engineering, and Legal, supported by recurring reviews of purchase orders, contracts, project trackers, and major vendor spend. I would provide concise guidance on CAPEX versus OPEX and lease-identification criteria so teams know when to involve Accounting. The process would include documented thresholds, approval steps, ownership assignments, and dashboards or reconciliations to identify exceptions before period close.
Our mission at Oura is to empower every person to own their inner potential. Our award-winning products help our global community gain a deeper knowledge of their readiness, activity, and sleep quality by using their Oura Ring and its connected app. We’ve helped millions of people understand and improve their health by providing daily insights and practical steps to inspire healthy lifestyles.
Empowering the world starts with living our values and empowering our team. As a quickly growing company focused on helping people live healthier and happier lives, we ensure that our team members have what they need to do their best work — both in and out of the office.
The Accounting Manager, Fixed Assets & Capital Accounting is a high-impact individual contributor role within the Corporate Accounting organization. This individual will serve as the subject matter expert and end-to-end operational owner for ŌURA’s global capital assets, corporate facility investments (including leasehold improvements and tenant allowances), internally developed software (ASC 350-40), lease accounting portfolio (ASC 842), and associated capital expenditure (CAPEX) workflows.
This role requires a seasoned accounting professional with the technical rigor to own SOX control execution, the operational initiative to design and scale agile processes as the business evolves, and the cross-functional influence to partner effectively with Engineering, Supply Chain, IT, Facilities, Marketing, and Legal. The ideal candidate brings deep domain expertise to ensure capital assets, software investments, and lease liabilities are accurately accounted for and presented across the Balance Sheet, Income Statement, and Statement of Cash Flows, while remaining eager to support broader Corporate Accounting team initiatives.
Core Responsibilities
1. Capital Asset, Real Estate, & Lease Accounting Execution
- Fixed Asset & LHI Lifecycle Management: Drive end-to-end accounting for Property, Plant, and Equipment (PP&E), intangibles, Construction-in-Progress (CIP), and Leasehold Improvements (LHIs). Track facility build-outs, ensure proper capitalization timing, evaluate Tenant Improvement (TI) allowances, and align amortization schedules with lease terms.
- Internally Developed Software (ASC 350-40): Own the end-to-end accounting framework for internal-use software capitalization. Establish cross-functional processes with Product, Engineering, and IT to identify qualifying projects, track stage-by-stage development costs (preliminary, application development, post-implementation), and enforce proper capitalization/amortization discipline.
- Lease Accounting (ASC 842) Ownership: Manage the global corporate lease accounting portfolio, verifying contract classifications, discount rates, schedule additions/modifications, facility lease components, and monthly Right-of-Use (ROU) asset and liability reconciliations.
- Cash Flow Presentation & Financial Integrity: Ensure the precise accuracy and financial statement presentation of fixed assets, capitalized software, lease liabilities, facility CAPEX, and non-cash adjustments within the primary financial statements, with a strong focus on the Statement of Cash Flows.
- Impairment & Valuation Analysis: Partner with Technical Accounting to establish frameworks for evaluating asset impairment indicators (including software obsolescence, facility abandonments, or subleases), conducting annual or trigger-based valuation reviews, and executing necessary write-offs or reserve adjustments.
2. Scalable Process Design & Cross-Functional Influence
- Scalable Process Architecture: Design, implement, and continuously refine agile, future-ready capital accounting processes that adapt cleanly to changes in business model, product strategy, and organizational growth.
- Cross-Functional Asset Discovery: Establish proactive, cross-functional discovery procedures with IT, Engineering, Facilities, and Procurement to systematically identify capital asset purchases, new lease agreements, and software initiatives across the organization as they arise.
- Policy Authoring & Operationalization: Author, update, and enforce global Capital Asset, Software Capitalization, and Lease Accounting policies, setting clear capitalization thresholds, physical inventory mandates, facility tracking rules, and documentation standards.
- Business Partnership & Guidance: Serve as the primary finance contact for business partners across Facilities, Real Estate, IT, Engineering, Product, and Supply Chain, providing clear guidance on CAPEX vs. OPEX distinctions and capital project tracking.
3. Systems Evaluation, Automation, & General Corporate Accounting Support
- Systems Evaluation & Transformation: Act as the business owner and lead evaluator for fixed asset management systems, lease accounting software (e.g., LeaseQuery, Lucernex, or NetSuite modules), and asset-tracking tools, partnering with IT/Transformation to automate workflows.
- Ad Hoc Corporate Accounting Projects: Serve as a versatile contributor within the Corporate Accounting team, actively participating in special projects, system upgrades, technical accounting implementation, and broader close-optimization initiatives as assigned.
4. SOX Ownership, Internal Controls, & Audit
- Control Ownership & Design: Own and execute SOX internal controls across Fixed Assets, Lease Accounting, and Capitalized Software domains, ensuring compliance across key control assertions: Existence, Completeness, Rights & Obligations, Valuation, and Cutoff.
- Physical Inventories & Verification: Design, lead, and audit periodic physical inventory counts and fixed asset verification programs (including corporate facilities, remote office assets, and hardware) to confirm existence and condition.
- Audit Interface: Serve as the primary technical point of contact for external auditors for all capital asset, LHI, capitalized software, CIP, and lease workpapers, walkthroughs, and technical memo fulfillment.
Qualifications & Experience
- Experience: 6–8+ years of progressive corporate accounting experience, with at least 4+ years of dedicated ownership over fixed assets, capital expenditure (CAPEX), leasehold improvements, capitalized software, and lease accounting (ASC 842) in a pre-IPO or public-company environment.
- Technical Mastery: Deep proficiency in US GAAP, specifically ASC 360 (Property, Plant, and Equipment), ASC 350-40 (Internal-Use Software), and ASC 842 (Leases), alongside a comprehensive understanding of capital asset impacts on the Statement of Cash Flows.
- Facility & Software Expertise: Direct experience accounting for real estate transactions, facility build-outs, leasehold improvement amortization, tenant improvement (TI) allowances, and agile software development capitalization.
- Individual Contributor Level: Senior Manager / Manager level expertise with the autonomy, confidence, and executive presence required to build cross-functional discovery frameworks without needing direct management authority over business partners.
- SOX Expertise: Proven track record of designing, documenting, and executing SOX internal controls and leading physical asset existence and completeness audits.
- Systems Proficiency: Hands-on experience operating and implementing specialized fixed asset and lease management modules within Tier-1 ERPs (e.g., NetSuite, Oracle, SAP).
- Industry Background: Experience in hardware, consumer technology, software, manufacturing, or capital-intensive businesses is highly preferred.
- Education/Certification: Bachelor’s degree in Accounting or Finance and CPA required.
Benefits
At ŌURA, we care about you and your well-being. Everyone here at Oura has a ring of their own and we are continually looking to improve employee health.
What we offer:
- Competitive salary and equity packages
- Health, dental, vision insurance, and mental health resources
- An Oura Ring of your own plus employee discounts for friends & family
- 20 days of paid time off plus 13 paid holidays plus 8 days of flexible wellness time off
- Paid sick leave and parental leave
Oura takes a market-based approach to pay, which may vary depending on your location. US locations are categorized into tiers based on a cost of labor index for that geographic area. While most offers will be closer to the starting range, successful candidates’ pay will be determined based on job-related skills, experience, qualifications, work location, internal peer equity, and market conditions. These ranges may be modified in the future.
- Region 1 $143,650 – $169,000
- Region 2 $130,050 – $153,000
- Region 3 $117,300 – $138,000
A recruiter can determine your Region based on your US location.
We are not considering candidates residing in the following states: Alaska (AK), Delaware (DE), Iowa (IA), Mississippi (MS), Nebraska (NE), South Dakota (SD), West Virginia (WV), and Wisconsin (WI).
Oura is proud to be an equal opportunity workplace. We celebrate diversity and are committed to creating an inclusive environment for all employees. Individuals seeking employment at Oura are considered without regard to age, ancestry, color, gender (including pregnancy, childbirth, or related medical conditions), gender identity or expression, genetic information, marital status, medical condition, mental or physical disability, national origin, protected family care or medical leave status, race, religion (including beliefs and practices or the absence thereof), sexual orientation, military or veteran status, or any other characteristic protected by federal, state, or local laws. We will not tolerate discrimination or harassment based on any of these characteristics.
We will work to ensure individuals with disabilities are provided reasonable accommodation to participate in the interview process, to perform essential job functions, and to receive other benefits and privileges of employment.
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