The Generally Accepted Accounting Principles exist to ensure that American accountants are using the same or almost the same standards so that comparison of financial statements between or within a company is easy and accurate. They also promote transparency in accounting. The GAAP are set by the FASB.
According to the FoodTV Encyclopedia for Delmonico Steak, the Delmonico steak is a boneless top loin steak, which is also called a New York strip steak and a Kansas City strip steak. (With the bone in, it is usually called a club steak.)
To add to the confusion, rib steaks are sometimes called club steaks. Substitutes: strip steak OR rib steak (not as lean or tender) coulotte steak = culotte steak = culottes steak = top sirloin cap steak Notes: This is a small, boneless steak cut from the sirloin. It's got good flavor, but it's a bit tougher than other steaks so you might want to marinate before cooking it.