Neap n. : The tongue or pole of a cart or other vehicle drawn by two animals.

Neap a. : Low.

Neap n. : A neap tide.

Example:
What causes the tides? How do the spring tides and Neap tides from?

Taxonomy
NEBF, NEAP.

Defination from the web:
NEAP website dedicated to the National Electrical Annuity Plan.