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.)
Unlike the T-Bone, where the protein is 50% of the calories and fat is 50%, the strip steak is made up with 65% calories from protein and 35% from fat, making this steak a better choice for a tender cut with more protein and less saturated fat.