Попробуйте, я использовал функцию Lead ()
;WITH CTE(Account, [Status])
AS
(
SELECT '1000001185','A' UNION ALL
SELECT '1000001185','E' UNION ALL
SELECT '1000001185','E' UNION ALL
SELECT '1000001185','D' UNION ALL
SELECT '1000001777','E' UNION ALL
SELECT '1000001777','E' UNION ALL
SELECT '1000001777','E' UNION ALL
SELECT '1000001185','E'
)
SELECT Account,[Status],CASE WHEN [Status]<>LEAD([Status],1)OVER(PARTITION BY Account ORDER BY Account)
THEN 'Other' ELSE [Status] END [NewStatus]
FROM Cte
ORDER BY cte.[Status]
Результат
Account Status NewStatus
-------------------------------------
1000001185 A A
1000001185 D Other
1000001185 E Other
1000001185 E E
1000001185 E Other
1000001777 E E
1000001777 E E
1000001777 E E