The accrual is applied based on where your buyers are. On Bandcamp, the collection society share is calculated based on the specific agreement between Bandcamp and the applicable collection society. This rate is applied to the sales revenue from affected sales in the territory where it was purchased, excluding any relevant sales taxes.
Following eligible sales, Bandcamp pays the collection society directly, and the society then distributes the payment to the songwriter according to the agreed-upon sales and streaming rates and royalty arrangements in their membership agreement with you.