“ABC” can refer to several different organizations and concepts:
American Broadcasting Company: A major U.S. commercial television and radio network owned by The Walt Disney Company.
ABC News: The news division of the American Broadcasting Company, providing national and international news coverage.
ABC (Australia): The Australian Broadcasting Corporation, a national public broadcaster in Australia.
ABCya: An educational website offering learning games and apps for kids in grades PreK through 6.
Alphabet: The first three letters of the Latin alphabet, often used metaphorically to refer to the basics of a subject.