annoying 3 letter abbreviations (aka, acronyms) that idiots sprinkle throughout conversation, email, and general communication to make themselves appear smarter/hipper than they really are. Smackronyms that generate confusion or condescension are especially prevalent during conversations between supervisors and their direct reports.
"Before COB tommorrow, please convert all MQL's to SQL's and load to CRM for direct post to SLT for QTD and YOY Results in Q1!"..."WTF? Lay off the smackronyms and speak english!"
An acronym that disses or satires the commonly associated acronym. So instead of NBA meaning "national basketballassociation" it could be "nothing but airheads."
FEMA - Failure to Effectively Manage Anything
ETS - Evil Testing Serpent (see awesome book Up Your Score)
NCAA - Nothing Collegiate About the Athletes
UN - Useless Neutrality MCAT - Miserable Cramming After Twilight
NHS - Nasty Hoes' Society
USC - University of Second Choice TTYC - Too Talkative, You Crackhead
HONDA- History Of No Dramatic Acceleration
All of the big acronyms used in the media can be converted to smacronyms.