The idea of a break-in period for a plasma is to reduce the chance of IR within the first 100-200 hours of use.
The phosphorous gas in a brand new plasma burns at it's hottest for the first 100-200 hours, so any static image (such as a station emblem or video game HUD) will produce IR much more quickly and noticeably compared to a plasma that has a few hundred hours of use on it.
First thing is first.......Image Retention IS NOT Image Burn-In.
Image Retention (or ghosting as I call it) is just a ghost image of a static picture that WILL GO AWAY after a certain time (usually less then 5 minutes for any plasma I have ever had).
Second, Break-In is not necessary. Merely watching the TV in full 16:9 picture settings or Wide Zoom picture settings (any setting where the image takes up the whole screen) through a source where a certain image will not be static on the screen (I.E. - not moving) will be just fine.
Break-In is just done by the severely paranoid, or those people who intend on calibrating their TV to the utmost degree and want to break-in the phosphorous gases quicker/in a more even matter.
Again...break-in IS NOT NECESSARY.
Just make sure to watch full screen movies/tv shows for the first 100 hours or so, and keep gaming at a minimum.
If you do game within the first 100 hours, you will notice image retention of stationary images (such as the HUD)....this retention will go away once a full screen image is played for a few minutes.
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