It depends on the usage of "break down".
Examples:
"We are breaking down the set now."
Meaning: We are taking down the background and items from the theater production.
"My fridge is starting to break down."
Meaning: My refrigerator is having some serious problems that are affecting the way it is functioning.
"My car broke down this morning."
Meaning: My car stopped working.
"I will be breaking down the structure of the class at the meeting."
Meaning: I will give detailed information about how the class will be taught.