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'. For instance, in 'Elon Musk, CEO of SpaceX, announced the launch from Cape Canaveral.', the entities would be: 'Elon Musk, PER; SpaceX, ORG; Cape Canaveral, LOC'
" OTHER EQUIPMENT " is leasehold improvements , intangible property such as computer software and software licenses , equipment specifically designed or manufactured for Borrower , other intangible property , limited use property and other similar property and soft costs , including sales tax , freight and installation expenses . Borrower, PER