Neural networks routinely develop representations in which individual neurons contribute to multiple distinct functions, leading to the widespread view that such networks lack modular organization. We challenge this conclusion by introducing a formally nested hierarchy of modularity: unit-level, which requires distinct computations to occupy disjoint neurons; orthogonal, which asks whether a rotation reveals functionally independent subspaces; and linear, which asks whether a bounded linear map can separate task-relevant computations into independent subspaces. We develop a unified framework for learning decompositions at each level and evaluating them causally through selective ablation. Across vision models, language models and multi-task Recurrent Neural Networks (RNNs), we find that networks which lack unit-level modularity nonetheless often exhibit clear functional modularity at the subspace level. In vision and language models, content versus style and syntax versus semantics respectively dissociate under subspace ablation despite sharing overlapping populations of neurons. These learned subspaces also align differentially with brain data, with content and style subspaces predicting higher and lower visual cortex respectively, and semantic subspaces outperforming syntactic ones in predicting language cortex activity. In RNNs trained on multiple cognitive tasks and previously shown to lack modular structure, our decomposition recovers sharp double dissociations between tasks. The absence of unit-level modularity frequently coexists with clear subspace-level modularity across domains, enabling targeted intervention on specific computations even in networks where no individual neuron is specialized, with broad implications for mechanistic interpretability and for understanding functional organization in both biological and artificial neural systems.

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