The triglyceride-enriched regions then are believed to bud off from the endoplasmic reticulum as the oil body. The oil body membranes are different from other cellular membranes since they are made up of only a single layer of phospholipids. The triglycerides are catabolized by the action of triacylglycerol lipases, which release the fally acids. The fatty acids are then broken down into acety CoA units through B-oxidation