Reckoning (alternatively titled File Under Water) is the second studio album by American alternative rock band R.E.M., released on April 9, 1984, by I.R.S. Records. Produced by Mitch Easter and Don Dixon, the album was recorded at Reflection Sound Studio in Charlotte, North Carolina, over 16 days in December 1983 and January 1984. Dixon and Easter intended to capture the sound of R.E.M.'s live performances, and used binaural recording on several tracks. Lead singer Michael Stipe dealt with darker subject matter in his lyrics, with water-related imagery being a recurring theme on the album.

Released to critical acclaim, Reckoning reached number 27 in the United States—where it was certified gold by the Recording Industry Association of America in 1991—and peaked at number 91 in the United Kingdom.