Since it was done for A/C
How about Airline acronyms:
DELTA - Depart Even Later Than Anticipated
AMERICAN - A Miracle Every Rider Is Currently Alive Now
ATA - All Times Approximate
NORTHWEST - Nobody Out Ranks This Horrid, Worthless, Excrutiatingly, Sluggish Transport
ALASKA - Another Late Arrival, Start Kissing A**
Here's a few, just for fun! Yeah, I didn't come up with them on my own, but just naming off a few.