What is the English word for a phrase that was made out of an acronym?

Sometimes a reverse phrase is made out of an established acronym to create something more meaningful or funny. or:Sometimes a reverse phrase is made o

Sometimes a reverse phrase is made out of an established acronym to create something more meaningful or funny.

or:Sometimes a reverse phrase is made out of an established acronym to create something more meaningful or funny.

or:A sequence of two or more words that does not contain a finite verb and its subject or that does not consist of clause elements such as subject, verb, object, or complement, as a preposition and a noun or pronoun, an adjective and noun, or an adverb and verb.

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