The accrual is applied based on your buyers' locations. On Bandcamp, the collection society share is calculated based on the agreement between Bandcamp and publishing rights holders (collection societies, publishers, etc.). This rate is applied to the sales revenue from affected sales in the territory where it was purchased, excluding any applicable sales taxes.
Following eligible sales, Bandcamp pays the collection society or publisher directly, and the society then distributes the payment to the songwriter(s) according to the agreed-upon sales and streaming rates and royalty arrangements in their membership or publishing agreement with you.