If we record our regularly scheduled series (RSS) so that learners who miss a session can participate by watching the recording, do we report the live RSS in PARS as a single activity and then each of the recorded sessions as separate enduring materials?
A regularly scheduled series (RSS) is a live activity that generally targets the same learners over the whole series. If you choose to record some or all of the sessions and make the recordings available to the learners who would normally participate in the live sessions, those recorded sessions are still part of the RSS and do not need to be reported in PARS as separate enduring materials. You would report the RSS as a single activity in PARS.
If you decide to make some or all of the recorded sessions available to a different audience (not the learners who normally participate in the live sessions), either as individual sessions or as a series, this new activity should be reported in PARS as a separate enduring material (or multiple enduring materials).