This is a good way to spell things out over the phone - when I try to adlib my own during a call, I tend to fail miserably.
For instance, Leonard is:
And Perceptus.ca is:
I didn't realize they were related to morse code. I just remember my electronics teacher back in high school giving these out in a handout or something.
Similar terms (different translations): Morse Code Mnemonics, NATO phonetic alphabet.
Web based tool: http://www.radiospelling.com/
Source: http://en.wikipedia.org/wiki/Morse_code_mnemonics
Letter Code word
A Alpha
B Bravo
C Charlie
D Delta
E Echo
F Foxtrot
G Golf
H Hotel
I India
J Juliett
K Kilo
L Lima
M Mike
N November
O Oscar
P Papa
Q Quebec
R Romeo
S Sierra
T Tango
U Uniform
V Victor
W Whiskey
X X-ray
Y Yankee
Z Zulu
Tags: spell, phone, alphabet, accurate, !morse, !radio, military