A library may choose to use LC classification, DDC, or any other standard scheme, a local system, accession numbering, or no classification. As there are no items to be shelved, one might argue there is no reason to develop any type of shelf-number for these items.
It is helpful for purposes of collection development to include at least the subfield ‡a portion of an LC classification number (or whatever number scheme is used for other materials in the library) in a bibliographic record. Subfield ‡a is the basic classification number including any cutter number that is part of the LC classification (usually shown in the LC class schedules by a phrase something like "Divide, A–Z"). This would omit only the last cutter number that is used for shelf arrangement, and any date of publication. The complete call number may, of course, be provided.
Those users who browse online by call number will be able to find electronic resources by class number in the same way as other materials; if browsing a unified shelf list, all materials are together by class number regardless of format of the material.
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