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.)
Sirloin Strip Steak Chip Club Steak Club Steak Country Club Steak Delmonico Steak Shell Steak: Sirloin : Tri-Tip Roast: Sirloin Steak Top Sirloin Cap Steak (Coulotte Steak) Santa Maria Steak = Flat-Bone Steak Pin-Bone Steak Round-Bone Steak Beef Loin Bottom Sirloin Butt Flap Steak* Flap Meat, Boneless : Tri-Tip Steak = Triangle Steak: Round : Bottom Round Roast Eye Round Roast