Please extract entities and their types from the input sentence, entity types should be chosen from {person/organization/location}.
Text: " Original Stated Cost " is ( i ) the original cost of the New Equipment , the original cost to the Borrower of the item of New Equipment net of any and all freight , installation , tax or ( ii ) the fair market value assigned to such item of Used Equipment by mutual agreement of Borrower and Bank at the time of making of the Equipment Advance .
user
Borrower is a person, Borrower is a person, Bank is an organization.
assistant