Albums:
Multiple formats of the same album can be bundled together (CD + Vinyl LP, CD + Digital Album, etc.).
However, only one sale from each bundle is reportable.
In a Physical + Digital Album combination, ONLY the physical sale is the reportable sale, when it is fulfilled to the customer. If there are more than one physical formats in a bundle, with a digital album, the first physical configuration in the bundle that is fulfilled to the customer will be the reported sale and configuration.
When two (or more) Physical Albums are part of the purchase (CD + Vinyl, for example), and no Digital Album, the first physical configuration in the bundle that is fulfilled to the customer will be the reported sale and configuration.
If there is only one format of an album sold (no bundle of multiple albums), then the sale continues to report as normal: when that album is fulfilled to the customer.
Singles:
Multiple formats of the same single can be bundled together (CD Single + Vinyl Single, Cassette Single + Digital Track, etc.).
However, only one sale from each bundle is reportable.
In a Physical + Digital Single/Track combination, ONLY the physical sale is the reportable sale, when it is fulfilled to the customer. If there are more than one physical configurations in a bundle, with a digital single/track, the first physical configuration in the bundle that is fulfilled to the customer will be the reported sale and configuration.
When two (or more) Physical Singles are part of the purchase (CD Single + Vinyl Single, for example), and no Digital Single/Track, the first physical configuration in the bundle that is fulfilled to the customer will be the reported sale and configuration.
If multiple copies of a digital song or track is sold as an item (example: a clean and explicit version of the same digital track), this would be reported under a single UPC, not by ISRC.
If there is only one configuration of a single sold (one CD single, one vinyl single, one cassette single; no bundle of multiple singles), then the sale continues to report as normal: when that single is fulfilled to the customer.