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: " Domestic Accounts Receivable " means accounts receivable owing to Borrower , payable in United States dollars , arising out of the sale or lease of goods or the rendition of services by Borrower , with respect to which the account debtor is a resident of the United States ."
Answer:
Borrower, PER
United States, LOC
Borrower, PER
United States, LOC
" Domestic Accounts Receivable " means accounts receivable owing to Borrower , payable in United States dollars , arising out of the sale or lease of goods or the rendition of services by Borrower , with respect to which the account debtor is a resident of the United States ."