No, OMG is an abbreviation or an initialism. An acronym is
spoken as a word, not just initials.
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Yes, VCR should be capitalized because it is an acronym for "Video Cassette Recorder".
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British Petroleum.
Technically it's an acronym not an abbreviation. An abbreviation
is a shortened version of a word, such as abbr. for abbreviation.
An acronym is any combination of abbreviations, contractions or
initialisms. BP is an initialism and is therefore an acronym.
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Motion Picture Association of America
Technically, "MPAA" is not an acronym since it is not a
pronounceable name made of initials, like Scuba or NASA.