These are 'backward' acronyms. Instead of abbreviating a given phrase or company name, etc, they start with the abbreviation given, usually a single word, and use its letters as the initial letters of a phrase created to define or relate to the word. Ideally, no words in the acronym should be related to the head word etymologically.
Word Ways: Vol. 43
, Article 4.
Available at: http://digitalcommons.butler.edu/wordways/vol43/iss1/4