Wikipedia can be your friend:
"A reference designator unambiguously identifies a component in an electrical schematic or on a printed circuit board. The reference designator usually consists of one or two letters followed by a number, e.g. R13, C1002. The number is sometimes followed by a letter, indicating that components are grouped or matched with each other, e.g. R17A, R17B. IEEE 315 contains a list of Class Designation Letters to use for electrical and electronic assemblies. For example, the letter R is a reference prefix for the resistors of an assembly, C for capacitors, K for relays.
IEEE 200-1975 or "Standard Reference Designations for Electrical and Electronics Parts and Equipments" is a standard that was used to define referencing naming systems for collections of electronic equipment. IEEE 200 was ratified in 1975. The IEEE renewed the standard in the 1990s, but withdrew it from active support shortly thereafter. This document also has an ANSI document number, ANSI Y32.16-1975.
This standard codified information from, among other sources, a United States military standard MIL-STD-16 which dates back to at least the 1950s in American industry.
To replace IEEE 200-1975, ASME, a standards body for mechanical engineers, initiated the new standard ASME Y14.44-2008.
This standard, along with IEEE 315-1975, provide the electrical designer with guidance on how to properly reference and annotate everything from a single circuit board to a collection of complete enclosures"
