I will quote from BatteryUniversity, an excellent source for information on all manner of batteries:
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Unlike nickel and lead-based batteries, a new lithium-ion pack does not need cycling through charging and discharging. Priming will make little difference because the maximum capacity of lithium-ion is available right from the beginning. Neither does a full discharge improve the capacity of a faded pack. However, a full discharge/charge will reset the digital circuit of a 'smart' battery to improve the state-of-charge estimation
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Some other relevant entries from the same site:
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Batteries live longer if treated in a gentle manner. High charge voltages, excessive charge rate and extreme load conditions have a negative effect on battery life. The longevity is often a direct result of the environmental stresses applied. The following guidelines suggest ways to prolong battery life.
-The time at which the battery stays at 4.20/cell (full charge) should be as short as possible.
-Do not discharge lithium-ion too deeply. Instead, charge it frequently. Lithium-ion does not have memory problems like nickel-cadmium batteries. No deep discharges are needed for conditioning.
-Do not charge lithium-ion at or below freezing temperature. Although accepting charge, an irreversible plating of metallic lithium will occur that compromises the safety of the pack.
Not only does a lithium-ion battery live longer with a slower charge rate; moderate discharge rates also help.
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