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For small height changes where g is nearly constant, change in gravitational potential energy is m g delta-h. In an isolated spherical-source model with zero potential at infinity, U = -GMm/r. Potential energy belongs to the interacting system.
Worked example
Near Earth, lifting 2 kg through 3 m at g = 10 N/kg increases potential energy by 60 J. The same fall can supply 60 J of kinetic energy if other transfers are negligible.