OpenAI–AWS: $38B Cloud Deal

Learning Objective: By completing this Nano Learning course, participants will be able to:

• Describe the key terms of OpenAI’s $38B committed spend with AWS and how it fits into OpenAI’s broader multi-cloud and recapitalization strategy.
• Explain the high-level accounting treatment of OpenAI’s purchase commitment and Amazon’s revenue recognition under ASC 842, ASC 606, and related RPO disclosure.