Staff Accountant – Billing & Revenue

Who We Are Core Scientific is a leading provider of infrastructure for high-performance compute in North America. Our mission is to accelerate digital innovation by scaling high-value compute rapidly, efficiently, and responsibly. We transform energy into high-value compute with unmatched efficiency at scale. The company is an $11 billion publicly traded company (NASDAQ: CORZ). We power AI, HPC, and other next-generation data center workloads demanding exceptional computing power, in addition to our digital asset mining operations. Our footprint consists of 11 data center campuses across seven states, housing advanced infrastructure for our customers. What sets us apart? We have an entrepreneurial culture, a "can-do" and collaborative attitude, and we own and control our infrastructure. These strategic advantages enable us to maintain operational excellence, increase efficiency, and rapidly deploy cutting-edge innovations developed by our team of experts. Join us and accelerate your career alongside our groundbreaking journey. We seek smart, creative, and collaborative professionals who thrive in a fast-paced, result-driven environment. Ready to be part of something exceptional? Apply today and make an impact at Core Scientific. Title Staff Accountant – Billing & Revenue The Job We are seeking a detail-oriented Staff Accountant to join our Finance team, with a primary focus on billing, accounts receivable, and revenue recognition. This role will support customer invoicing across our high-density colocation (HDC) and HPC colocation agreements, manage the AR lifecycle, and assist with revenue accounting in accordance with ASC 606 and ASC 842. The ideal candidate is analytical, proactive, and eager to learn in a fast-paced environment. You will collaborate cross-functionally with operations, legal, and sales teams, and contribute to process improvements as our revenue base scales rapidly. Responsibilities Prepare and issue customer invoices for HDC and HPC colocation agreements, including capacity reservation charges, power charges, and other contractual billing components. Manage the full accounts receivable cycle: billing, collections follow-up, cash application, and reconciliation. Support revenue recognition analysis under ASC 606, including identification of performance obligations, transfer-of-control assessments, and billing commencement documentation. Assist with lease income accounting under ASC 842 for applicable customer arrangements. Prepare monthly AR aging schedules and provide variance commentary to management. Coordinate with legal and operations teams on billing commencement notices, contract amendments, and SLA credit analyses. Prepare journal entries, account reconciliations, and general ledger analyses related to billing and revenue accounts. Support the monthly and year-end close process, ensuring accuracy and timeliness. Assist with external audits by preparing supporting documentation for revenue and AR- related PBC requests. Identify opportunities to automate routine billing and AR tasks using AI and modern accounting tools. Foster open, respectful, and professional communication directly within the team as well as with co-workers/ teammates and leaders across the organization. Performs other duties as assigned. Qualifications Required 1–3 years of relevant accounting experience, with exposure to billing, AR, or revenue recognition preferred. Bachelor’s or Master’s degree in Accounting or related field. Foundational knowledge of U.S. GAAP, including ASC 606 revenue recognition principles. Experience with accounting systems (NetSuite, BlackLine, and Workiva a plus) and strong Excel skills. Strong analytical and problem-solving skills with high attention to detail and accuracy. Ability to manage multiple priorities in a fast-paced, high-growth environment. Effective written and verbal communication skills; ability to work with geographically distributed teams. Preferred Experience in public accounting (Big 4 or top-tier firm) Familiarity with colocation, data center, or technology company billing structures. Experience with multi-element arrangements or variable consideration under ASC 606. CPA or progress toward CPA preferred. Strong academic performance and demonstrated leadership Location Miami, FL Travel Occasional travel may be required as needed. Work Environment This job operates in a professional office environment and routinely utilizes standard equipment, including laptop computers and smartphones. Physical Demands While performing the duties of this job, the employee is frequently required to sit, stand, walk, use hands, and lift up to 25 pounds. Position Type/ Expected Hours of Work This is a full-time position. General hours and days of work are Monday through Friday, 8:00 a.m. to 5:00 p.m. Some nights and weekends may be required. Supervisory Experience (Yes or No) No

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