In the waldorf math book that i use (making math meaningful), place value is introduced in the first math block in second grade. Carrying and borrowing are only introduced in third grade, to allow more time to develop mental math. Separate concepts which are introduced in different grades...but perhaps i misunderstood your question? I hope this helps. I have Harrer's book, but use it fairly infrequently.
Nope, that's perfect! Thank you.
I use Donna's curriculum and it is also introduced in 2nd grade. Do you have a copy of the curriculum charts? I know some vary a bit, but it lays out what is introduced when through 8th grade. I know Melissa (from a little garden flower) as one. I saved it as a pdf to my computer and it is very helpful when planning out your year!