There are actually two definitions for that acronym depending on the context.
The first is Federal Information Processing Standards (FIPS). These are a standardized set of numeric or alphabetic codes issued by the National Institute of Standards and Technology (NIST) to ensure uniform identification of geographic entities through all federal government agencies. The entities covered include: states and statistically equivalent entities, counties and statistically equivalent entities, named populated and related location entities (such as, places and county subdivisions), and American Indian and Alaska Native areas.
Basically they ensure that all federal agencies are using the same codes when referring to certain geographic areas.
The other less common definition of FIPS is Fully Interactive Partition Splitter. It is a DOS program for non-destructive splitting of FAT hard disk partitions.
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