It's just "AB" except that meaning "also/either" or "even" is added. is an intransitive verb that means "to rely/depend on". You can learn its basic usage here.
AB works predicatively or adjectivally, AB works adverbially.
* AB
(It) does not depend on whether it's A or B.
* AB ****
(It) does not depend on whether it's A or B, **either**.
(It) does not **even** depend on whether it's A or B.
* AB
regardless of whether it's A or B
* A
regardless of whether or not it's A