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.)
Rib eye and T-bone steaks are fatty and rich tasting, while strip and tenderloin steaks are tender and less fatty. Choose steaks that are at least 1 1/2 inches thick, ideally 2 inches, as this will determine how well a steak can tolerate high heat and develop a crust without overcooking.