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.)
A top loin strip steak, otherwise known as a New York or Kansas City strip steak, is one of the best steak cuts. It's juicy, tender, flavorful and nicely marbled with fat. It's also a thick enough cut that you can grill it to develop that desirable crisp, charred exterior without overcooking the inside.