To calculate the change in gravitational potential energy for a skier using a lift, the relevant equation is dU = mg dH, where dU represents the change in gravitational potential energy, m is the mass, g is the acceleration due to gravity, and dH is the change in height. The vertical component of the lift can be determined using trigonometry, specifically by calculating the height (h) from the hypotenuse (2860 m) and the angle (14.8°). The change in height (dH) is essential for determining the potential energy change, as only the height difference affects gravitational potential energy. The mass of the skier is given as 70.0 kg, which will be multiplied by the calculated height to find the potential energy change. Understanding these components is crucial for solving the problem accurately.