Sediment builds up in every tank water heater. Dissolved minerals precipitate out of heated water and settle on the bottom. Gas heaters: sediment insulates the tank from the burner, wasting energy and overheating the tank floor. Electric heaters: sediment buries the lower element, causing it to overheat and burn out. Both types get noisy -- popping, rumbling, crackling. Flushing takes 30 minutes, costs nothing, and is the single most important maintenance task for any tank water heater. Do it once a year.