Merriam-Webster's Collegiate Dictionary defines an abbreviation as “a shortened form of a written word or phrase used in place of the whole”³ (eg, Dr for doctor, US for United States, dB for decibel). An acronym is “formed from the initial letter or letters of each of the successive parts or major parts of a compound term”³(eg, ANCOVA for analysis of covariance). Acronyms are pronounced as words.