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.)
When removed from the bone, the same muscle is marketed as New York (or Kansas City) strip steak or Delmonico steak. When the bone is left in and portions of both the tenderloin and top loin muscles are included, the short loin is the source of porterhouse steaks and T-bone steaks.