I having a new electric water heater being delivered this week and I need to disconnect and drain my current one. I have read a lot of conflicting info on draining the water heater which is confusing. This is what I finally settled on:

1. Shutoff power to WH and turn off cold water.
2. Connect hose to drainage valve at bottom of WH.
3. Turn on hot water tap of any sink (to prevent vacuum in the line).
4. Open drainage valve.

Is this OK?

One last question: Around the perimeter of my basement there is a 2 inch gap between the wall and the floor that looks to be 2-3 inches deep with small rocks in it. Is it okay to drain the WH into this? It's a 50 gallon unit.

Thanks.