A word that is not an acronym but is taken to be one, and for which a full form is invented by back-formation.
Some companies or products spawn multiple humorous backronyms, with positive connotations asserted by supporters or negative ones by detractors. For example, the car company Ford was said to stand for "First On Race Day", by aficionados,but disparaged as "Fix Or Repair Daily", by critics. Similar backronyms have been directed against many other automakers, such as "Fix It Again Tony" for Fiat.
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