Elementary work is defined as δW=Fdr, not as an exact differential dW=Fdr, because it only becomes exact in the case of conservative forces. For conservative forces, work can be related to potential energy through the equation dU = -Fdr, indicating that F is the negative gradient of U. In general, work is a line integral that depends on the path taken, making it not path-independent. If work were an exact differential, it would imply that work is a function of state, which is not true as work depends on the transition between states. Non-conservative forces do not derive from a potential function, reinforcing the distinction between exact differentials and elementary work.