The discussion centers on the calculation of changes in gravitational potential energy (ΔU) and kinetic energy (ΔKE) in physics. It clarifies that ΔU is calculated as U2 - U1, which reflects the final potential energy minus the initial potential energy, leading to negative values when an object falls. Conversely, ΔKE is calculated as KE2 - KE1, resulting in positive values as kinetic energy increases during the fall. The relationship between these changes is explained through the work-energy principle, emphasizing that when one energy type increases, the other decreases. Understanding these calculations is crucial for grasping the conservation of mechanical energy in physics.