Abbreviations of a single word should use the lemma of the word, augmented with the _:B flag. This is the only acceptable situation in which two lemmas share LemmaProper, are not distinguished by numbers, but differ in their AddInfo. For instance, the three letters (separate tokens) in s.r.o. are lemmatized as společnost_:B (company), ručení_:B (liability), omezený_:B_^(*3it) (limited).

Abbreviations consisting of a single capital letter represent names. Lots of names can be represented by a letter, and we often do not know the name. In such cases, the abbreviation uses itself as a lemma (augmented with the appropriate flags). For instance, in G. Bush it would be G_:B_;Y (despite the fact that in this particular case we know that most probably the G stands for George).

Acronyms and abbreviations of multi-word expressions use themselves as lemmas (again, flagged _:B). If possible, the comment should explain the abbreviation. For instance, FIDE would be FIDE_:B_;K_;w_,t_^(Fédération_Internationale_des_Échecs).

Morphological tags of abbreviations should always end in 8.