I'm not great at grammar, but this is my understanding: Depend is a verb, so you use 'depend on' where it is part of a sentence: "Boss, you can depend on me to do the job." "The decision to proceed or not, depends on the timing of the delivery." But, 'depending' is also the continuous form of depend: "I am depending on you to arrive" "He was depending on her finance" 'Depending on' is also conditional phrase. "Depending on the delivery, we need to decide on whether to proceed" "I will make a decision to go tomorrow, depending on the weather"