Recording began on December 8, 1983 at Reflection Sound in Charlotte, North Carolina. The sessions took less than a month, but they did have their share of problems. R.E.M.’s label at the time was I.R.S. Records, which was known for its roster of college radio friendly new wave and alternative rock artists such as Wall of Voodoo, The Alarm and the English Beat. At the time the label found great mainstream success with the Go-Go’s, which in turn gave them a desire to produce more commercial product. During the Reckoning recording sessions, the label was not shy about giving Easter and Dixon notes and suggestions. The producers quickly realized that they needed to shield the band from any label interference. Buck noted that part of the reason they recorded the album so fast was to get it done before anyone at I.R.S. showed up to listen to it.

The one noticeable difference between Murmur and Reckoning is the clarity in Michael Stipe’s vocals. On the former, Stipe’s vocals are buried in the mix and almost hidden, whereas on Reckoning, you can hear him clearly and his enunciation is better. You no longer had to strain to decipher what he was saying. Another improvement was Dixon and Easter recording the band using two microphones with the hope of achieving a sound similar to their live shows. It paid huge dividends and helped deliver one of the strongest albums in their catalog. This binaural method played up the strengths of each member of the band, from backing vocals to Bill Berry’s drumming, which was described by then-Rolling Stone writer Chris Connelly as “about as threatening as the Grenadian army.”