In accordance with the option under section ...., payments received on account of orders are deducted from inventories on the face of the balance sheet (XBRL wording)

or as a separate line item directly below inventories

or directly below the inventories balance sheet item

E.g . the balance sheet looks like this

Inventories XXXX
less payment received YYYYY

I'd also use the present tense when discussing accounting policies are they are ongoing and, for the most part, will continue into the future. They are the current policies in place.

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Note added at 13 mins (2011-06-23 15:44:26 GMT)
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oops, remove "item" from the end there.

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Note added at 44 mins (2011-06-23 16:14:58 GMT)
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Hi Susan, I found it in 4.0 Konzern but that just happened to be the last one I searched so I defaulted to that when I started typing the URL. You do know you can search the XBRL by typing in a term, right? Start typing and autofill shows you terms that exist in the database. If autofill doesn't show you anything, it's not in that particular database. In that event, try another one.

Logically, I would work with the most recent XBRL and then work my way backward when trying to find a term.