To be indebted to someone; to owe someone a favor because they helped you or did you a kindness.
君に借りができたよ。昨日の引っ越しを手伝ってくれて本当に助かった。
I owe you one. Your help with the move yesterday really saved me.
これで彼に借りができたから、何か頼むときに気が楽だ。
Now that I owe him a favor, it's easier to ask him for something when needed.
彼女に借りができたので、今度は私が助ける番だと思っている。
Since I owe her a favor, I feel it's my turn to help next time.