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.)
The rare, NY strip was a thing of beauty (aged for 40 days, presumably wet) and finally sold me on Chop House as worthy of its concept. The steak is seasoned somewhat sparsely, but the three sauces on offer round out the flavor wonderfully. The double-cut lamb chops and prime rib were slightly less memorable affairs, but both great in their own right. The table-prepared Caesar-for-two was also excellent, and watching the dressing prepared table-side is a treat for both the eyes and the palate.