The so-called dative bond, less frequently referred to as a covalent bond, 82 a coordinate link, and a semipolar double bond, is an interesting bonding situation in which the lone pair of an atom (e.g., nitrogen) is transferred to the unoccupied orbital of other (e.g., boron). Usually, systems characterized by such a bond are called electron donor-acceptor complexes, Lewis acid-base adducts, or coordination compounds. Ammonia borane is the textbook example used to illustrate this bonding situation due to its simplicity, and due to this, it has been investigated through both theoretical and experimental approaches. Regardless that H3CCH3 and H3BNH3 are isoelectronic molecules exhibiting similar structural forms, they differ significantly in their physical and chemical properties, as well as in their dissociation processes. The dissociation of the BN bond in ammonia borane is heterolytic, which means it breaks in such a way that the shared electron pair is entirely taken by one of the atoms. Conversely, the CC bond in ethane breaks homolytically, where each carbon atom takes one electron from the shared pair. Specifically, the experimental dissociation energy of ammonia borane in the gas phase is about 31.1-37.5 kcal/mol at 298 K, which is approximately a third lower than the energy required for ethane. In our calculations, using global hybrid functionals, the absolute error ranges from 2.33 to 3.71 kcal/mol. In addition, we investigated changes in the molecular graph of phosphine borane along the dissociation pathway. Unfortunately, no experimental dissociation energy values for this molecule were found in the existing literature. As expected, the ELF topological analysis of both systems provides consistent results across different levels of theory. For further details, please refer to the ESI.