Not an acronym, or even computer-related, but...
While working for a small telecom interconnect many years ago, had quite a few tickets which I closed as "Troubleshoot non-working phone to electrical open in line cord".
While it was occasionally an actual faulty cord, it generally meant:
"Didn't want to get the customer's employee canned by documenting that I drove 60 miles one-way on a ticket with a per-mile trip charge and 1-hr minimum labor charge to discover that her phone had come unplugged from the wall jack"
