Gravitational potential energy (PEg) is considered in the work-energy theorem depending on which version is used. The first version, W = ΔK, focuses solely on the net work done by all forces, equating it to the change in kinetic energy, without mentioning potential energy. In contrast, the second version, Wnc = ΔE = ΔK + ΔU, incorporates the work done by non-conservative forces and includes changes in both kinetic and potential energy. Therefore, when applying the theorem, if using the first version, gravitational potential energy is not included; if using the second, it is accounted for as part of the total energy change. Understanding these distinctions is crucial for correctly applying the work-energy theorem in physics.