Revenue Accounting Manager at LiveKit

About LiveKit

LiveKit is building the infrastructure layer for the voice driven era of computing. The platform provides developers with everything they need to build, test, deploy, scale, and observe agents in production. Founded in 2021, LiveKit powers voice AI applications for OpenAI, xAI, Salesforce, Coursera, Spotify, and thousands of others, collectively facilitating billions of calls each year.

About You

Revenue is credit denominated and consumption based, including usage billing, prepaid credit drawdown, and concurrency pricing across a growing enterprise base. This is close to the most complex revenue profile in infrastructure software. The load bearing questions are open and there are few set policies and processes. You will be the technical authority on revenue. You will own the entire Order to Cash cycle, from interfacing with the sales team, reviewing contracts, assessing terms in accordance with ASC 606, implementing workpapers and schedules, documenting conclusions, and assisting with billing and collection efforts. If building processes from square one and taking ownership of some of the most complex revenue arrangements excites you, this is the role for you.

You will thrive as a Revenue Accounting Manager if you:

• are obsessed with making the best product for customers
• are known as the go to person for tackling tough problems
• work hard and can build and ship fast
• are focused on polish, detail and quality
• are a fast learner, frequently picking up new tips, tricks, and skills

The best way to impress is with thoughtful ways you would implement LiveKit, and potentially tinkering with it.

What You'll Do

• Author the revenue accounting policy set, covering principal versus agent on brokered inference, breakage on expiring credits, performance obligation identification and allocation, minimum commitment versus overage, and contract modifications, and make each one stand up to an external auditor
• Own the monthly revenue close: recognition, the deferred revenue rollforward, contract asset and liability balances, and the flux analysis
• Own the revenue portion of the external audit, from the PBC list through the technical positions
• Replace manual revenue entries with an automated billing to revenue reconciliation and a documented exception process. Revenue should be computed by a system and reviewed by a person, with invoice accuracy above 99% and root cause tracking on the misses
• Govern order to cash: billing accuracy, dispute resolution, and an AR and collections process with real DSO and aging targets
• Own commission capitalization and amortization under ASC 340-40
• Review non standard deal structures before they are signed, so the accounting consequence is a decision rather than a discovery

Who You Are

• You are a licensed CPA with a Big 4 or comparable technical accounting foundation, plus real industry experience in a high growth startup environment
• You have demonstrable ASC 606 experience with usage based or consumption revenue
• You write technical memos that a reviewer can follow without a meeting: facts, guidance, analysis, conclusion
• Experience assessing GAAP guidance and implementing it in real world situations
• You have owned a monthly revenue close hands on, and you have closed revenue through at least one external audit
• You are comfortable being the technical authority without a bench behind you

Nice to Have

• Billing system implementation or migration, such as Metronome, Stripe, or Zuora
• Pre IPO or first audit experience
• Enough SQL to validate a recognition schedule against raw usage data yourself

Our Commitment to You

• An opportunity to build something truly impactful to the world
• Contribute to open source alongside world class engineers
• Competitive salary and equity package
• Health, dental, and vision benefits
• Flexible vacation policy

LiveKit is an equal opportunity employer and does not discriminate on the basis of any characteristic protected by applicable law. If you require a reasonable accommodation during the application or interview process, please contact [email protected].