In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: " EQUIPMENT " is all present and future machinery , equipment , tenant improvements , furniture , fixtures , vehicles , tools , parts and attachments in which Borrower has any interest .
Answer:
Borrower, PER