Gravitational potential energy (GPE) is defined as the negative work done by gravity when lifting an object. While the net work done on the object may be zero, the lifter performs work to elevate the object, resulting in an increase in GPE. The work-energy theorem states that the net work equals the change in kinetic energy, but this does not apply to GPE since it accounts for the work done by gravity. The lifter's force is considered non-conservative, which differentiates it from gravity's conservative force already included in GPE calculations. Therefore, the object gains potential energy due to the work done by the lifter, independent of the work done by gravity.