definiens: ( as defined in COBRA ) occurring with respect to those Plant Employees that commence employment with Purchaser and their dependents after the Closing ; ( f ) all accrued but unpaid vacation determined as of the Closing Date for the Transferring Employees ( for clarification purposes, Purchaser shall not CONFIDENTIAL TREATMENT 7 incorporate such vacation expense for the Transferring Employees into the cost of goods under the Supply Agreement ) ; ( g ) any liability and obligation, including open purchase orders that relate to the new Thomas Engineering, Inc. tablet press, approved by Purchaser in writing prior to the Closing Date, that are not incurred or paid as of the Closing Date ; or ( h ) those certain liabilities and obligations for inventory in transit at Closing that are ( x ) set forth on SCHEDULE 1.4.1(h ) as amended no less than three business days prior to the Closing Date with the consent ( not to be unreasonably withheld ) of the Purchaser and ( y ) not included in the Closing Inventory Balance