Anyone have saved search to show first Item sale as New, and others Recurring?

If anyone has done this, or could do this, feel free to either provide details here, or email me a quote to look after this.

I'd like to determine a method, likely via saved search, to automatically reflect the first Item sold to each existing customer as “New” [and post to an Income account called "New Item Sales (existing customers)"] and all subsequent orders of the same item by the same customer as “Renewals” [implied to be existing customers]. 

Also, I know that NS has the "New Business" KPI, however it would work well to also allow for those sales for new customers to post to an account called "New Customer Sales".  The Income Account at the Item level only allows for one choice, and ideally the above could happen, so that the Income Statement could show Revenues (or Sales) lines like: