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Performed annual maintenance on A.O. Smith 40-gal gas water heater. Flushed tank to remove sediment buildup (substantial amount). Inspected heating element, anode rod (needs replacement within 6 months), and pressure relief valve. Adjusted temperature to 120°F for safety and efficiency. Checked gas connections with leak detector—all secure. Water heater is 8 years old but should provide several more years of service with regular maintenance. Will schedule follow-up for anode replacement.