Given a document, find the main entity about whom the author is writing. Write the full name if mentioned in the text. Note that URLs in the text have been replaced with [Link].

Q: (Reuters) - Tesla Inc (TSLA.O) said on Friday  it  has increased  its  borrowing capacity for a car lease program to $1.1 billion from $600 million.
The move comes as  the electric car maker  spends heavily to fix production bottlenecks of  its  new Model 3 sedan.
 The company  increased the borrowing capacity under certain warehouse agreements   the company  said in a filing. (bit.ly/2yx2P58) A spokesman said it was related to  Tesla 's car lease program.
In August   Tesla  said  it  would raise about $1.5 billion through  its  first-ever offering of junk bonds as  it  seeks fresh sources of cash to ramp up production of  its  new Model 3 sedan.

A: Tesla
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Q: A woman runs past an Under Armour store in downtown Chicago on Oct. 16. (Christopher Dilts/Bloomberg)
Americans  it seems  are over Under Armour.
âThis is an abrupt about-turn for a company that  until recently  was on a mission to challenge the might of Nike â Neil Saunders  managing director of the analytical firm GlobalData Retail  said in an email. âUnder  Armour  has become just another brand in a sea of brands.â
The problems are multiple  he said. Although Under  Armour  racks up billions of dollars in sales each year  analysts say it has failed to drum up much loyalty among its customers. It has also been slow to resonate with women and has struggled to compete with larger rivals such as Nike and Adidas  which often offer lower-priced goods. Another factor: bankruptcy filings by key retail distributors such as Sports Authority and Sports Chalet.
âWe are incredibly disappointed with our 2017 performance â Kevin Plank  Under Armourâs founder and chief executive  said during the call with analysts. âWe have not performed to the level we had originally aspired to.â
Under Armour tried to keep up  he said  by discounting prices and offering more promotions than usual  which further cut into the companyâs profit margins. But  Plank added  those were just temporary efforts to shore up sales and not a long-term strategy for the company  which once could command higher prices than its competitors. (Menâs running shoes  for example  start at $74.99 at  Under Armour   $65 at Adidas and $60 at Nike  according to the companiesâ websites.)
âIn no way  shape or form do we anticipate changing the pricing model that makes Under Armour special and unique â Plank said. âWe invented the $25 T-shirt. Weâve pressed the bounds as to what consumers will pay for apparel. Thatâll continue. No one is looking for  Under Armour  to have the $25 hooded fleece. They want Under  Armour  at the $75 and $100 price points.â
But analysts say that might be a tough sell  particularly as customers grow accustomed to deep discounts. Saunders added that a âmarked slowdownâ in demand for athletic apparel is likely to further complicate Under  Armour âs turnaround efforts.
âWhile customer numbers have risen  loyalty to the brand is not deep-rooted in the same way that it is at Lululemon and Nike â he wrote. âWhat this means is that as demand moderated  Under  Armour  has been quick to drop off the radar of many consumers.â
The latest round of disappointing earnings comes on the heels of a tough year. The company posted its first-ever loss in April and in August announced it would lay off 2 percent of its workers. Thereâs also been changes to the leadership team. Still   shares of Under Armour stock  which are currently trading at about $13   have lost more than half  their  value this year.

A: Armour
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Q: â THE GRAND PLUGâ
Jack Armstrong  a former Defense Inspector General official in charge of auditing the Army General Fund   said the same type of unjustified changes to Army financial statements already were being made when  he  retired in 2010.
The Army issues two types of reports â a budget report and a financial one. The budget one was completed first.  Armstrong  said  he  believes fudged numbers were inserted into the financial report to make the numbers match.
âThey donât know what the heck the balances should be â  Armstrong  said.
Some employees of the Defense Finance and Accounting Services (DFAS)  which handles a wide range of Defense Department accounting services  referred sardonically to preparation of the Armyâs year-end statements as âthe grand plug â  Armstrong  said. â Plugâ  is accounting jargon for inserting made-up numbers.

A:
Jack Armstrong
****