The spelling of "IBM J RD" follows the International Phonetic Alphabet (IPA) phonetic transcription. The first part of the word, "IBM," is spelled using the letters "I," "B" and "M" which correspond to their respective sounds /aɪ/, /bi/ and /ɛm/. The second part of the word, "J RD," is spelled using the letters "J" and "RD" which correspond to the sounds /dʒeɪ/ and /ɑr-di/. Together, the word is pronounced as "eye bee em, jay are dee."