Please extract entities and their types from the input sentence, entity types should be chosen from {person/organization/location}.
Text: " ACCOUNTS " are all existing and later arising accounts , contract rights , and other obligations owed Borrower in connection with its sale or lease of goods ( including licensing software and other technology ) or provision of services , all credit insurance , guaranties , other security and all merchandise returned or reclaimed by Borrower and Borrower ' s Books relating to any of the foregoing .
user
Borrower is a person, Borrower is a person, Borrower is a person.
assistant