Basements can be finished or unfinished, with both having their upsides and downsides. There are also a couple of factors to ensure that the basement is complete.
This is necessary, especially if you are planning to do any electrical or plumbing work because it will need to be inspected for safety purposes.
You will have to install insulation, add framing and cover it with drywall, ensuring that you seal all the holes, wiring, and valves if you have pipes installed behind the walls.
Wood is not recommended for basement floors, as the room may tend to attract moisture. Carpets are also a standard option but may be tricky to maintain.
This means basement must be complete with elements such as a heating system, electrical system, finished floors, entryways, and completed staircases, walls, ceilings, and fixtures.