Breaking in New Lipo Packs
"Thunder Power (TP) recommends no more than 3-5c average discharge for breaking in new packs" ... "overdischarging on the first flight will ruin the battery permanently".
TP also recommends never storing a fully charged pack for more than a week, which is a sensible rule often repeated by other manufacturers.
Gerd Giese of Elektromodellflug.de recommends, based on his experience of testing hundreds of packs, the follwing slightly more elaborate procedure to remove the discharge inhibitor:
0.5C charge - 1C discharge to 3.5V/c
0.5C charge - 2C discharge to 3.5V/c
1.0C charge - 3C discharge to 3.3V/c
1.0C charge - full power use
He claims the above general rules have given him the best results. But my observations would be that it almost certainly depends on the cell type/manufacturer.