| item | description | category | filter | more on... |
| SMU | Scale Models Unlimited | Business/Firms |
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| SMU | Semiconductor Matrix Unit | Edu./Electronics |
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| SMU | Service Management Unit | IT/Telecom |
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| SMU | Simula, Inc. | Business/General |
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| SMU | Singapore Management University | Edu./Universities |
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| SMU | Soft Mockup | Governmental/NASA |
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| SMU | Source Measurement Unit | Business/General |
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| SMU | Southern Methodist University | Edu./Universities |
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| SMU | Speaker/Microphone Unit | Governmental/NASA |
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| SMU | Svenska Missionskyrkans Ungdom | Edu./Universities |
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| SMU | Switch Multiplexer Unit | Governmental/Military |
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