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 rib eye steak is generally going to be more expensive than a Delmonico, regardless of the area of the cow from which the Delmonico is cut. Depending on the area of the cow from which the Delmonico steak is taken, the rib eye may cost up to twice as much.