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: Returns and allowances between Borrower and its Account Debtors shall follow Borrower ' s customary practices as they exist at the Effective Date .
Answer:
Borrower, PER
Borrower, PER