DEFINITION of 'Generally Accepted Accounting Principles-GAAP'. The common set of accounting principles, standards and procedures that companies use to compile their financial statements. GAAP are a combination of authoritative standards (set by policy boards) and simply the commonly accepted ways of recording and reporting accounting information.
A wye connection is generally a four-wire system, comprising three line conductors and a neutral conductor, whereas a delta connection is a three-wire system, comprising three line conductors. For a perfectly-balanced load (e.g. a three-phase motor), a wye-connected system can dispense with the neutral conductor.he delta connection provides three line conductors, whereas the star connection provides three line conductors plus a neutral conductor. To obtain a single-phase supply, the load is connected either between any two line conductors, or between a line conductor and a neutral conductor.
Delta is the fourth letter in the Greek alphabet. The capital letter Î corresponds to the English letter D, and the lowercase Î´ corresponds to the English letter d. In chemistry, Î means the change in. Thus, #ÎT# means the change in #T#, #ÎE# means the change in #E#, and so on.