Arrived at customers home, found water heater was leaking from T&P and hot nipple side, checked pressure and found pressure to be 120 psi informed customer that water heater will need to be replaced and so will the PRV customer approved estimate Removed old heater, drained house water system down, Furnished and installed new 50 gallon water heater properly strapped expansion tank as well as replaced whole house Shut off with brand new ball valve and new PRV set water pressure to safe limit. Work is thoroughly tested and complete. (Inform customer that he would have the responsibility to bleed system, of air and debris of line. Customer understands.