V.E.R.A. -- Virtual Entity of Relevant Acronyms (February 2016):

CODEC
       COder - DECoder


The Free On-line Dictionary of Computing (30 December 2018):

coder/decoder
CODEC

    (CODEC) An electronic device or component
   combining the circuits needed to convert digital signals to
   and from analog (Pulse Code Modulation) form.

   (1997-07-22)