The alteration of a word which already exists and creating a phrase, usually humorous, using the letters of the word as initials, and so the process is the opposite of producing an acronym: An example of the bacronym SURFSIDE is Small Unified Reactor Facility with Systems for Isotopes, Desalting, and Electricity.

Another example of a bacronym is BANANA, or "Build Absolutely Nothing Anywhere Near Anybody", and GOD, or "Guaranteed Overnight Delivery".