Seasonal business -- Best ways to separate out ramp-up costs to launch?

I work in a business that is fairly seasonal, where about 75% of our revenues come in during a six month period.  We essentially operate on a fiscal year of September to the following August (to line up with the school year, as we are an educational services business), even though we report our financials on a calendar year basis.

Each May through August, we incur significant expenses related to ramp-up (seasonal employee recruiting, customer marketing, logistical arrangements) related to our "launch" of the new year which starts in September.

The business cycle works like this:

SEP   New school year launched, significant costs, some revenues
OCT  Significant costs, significant revenues
NOV  Significant costs, significant revenues
DEC   Significant costs, significant revenues
JAN   Significant costs, significant revenues
FEB   Significant costs, moderate revenues
MAR  Moderate costs, moderate revenues
APR   Moderate costs, moderate revenues
MAY  Moderate costs, low revenues   (Plus ramp-up costs for next school year also incurred)
JUN    Low costs, low revenues    (Plus significant ramp-up costs for next school year also incurred)
JUL     Low costs, low revenues    (Plus significant ramp-up costs for next school year also incurred)
AUG   Low costs, low revenues    (Plus significant ramp-up costs for next school year also incurred) 

Two questions:

1)  From a management reporting perspective, what is a good way to separate out ramp-up costs on the P&L, to separate "next school year" launch costs out of the last few months of "current school year" operations in those months of May through August? 

2)  From a GAAP perspective, what is permitted here?  Right now it is not too big of a GAAP issue since we technically close our books on a calendar year basis.