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A basement is finished when the entire level is complete and similar to the upstairs living areas. It generally includes an electrical system, heat, finished floors, an accessible entrance/stairway, level ceilings, and finished walls. If there is a bedroom designated in the space, it should have a closet and egress window in order to count as a bedroom.
In the United States, on average, finishing a basement will give you a return of 70 to 75% of your investment. A finished basement won't always add “official” square footage to your home, but it can add value to future buyers, and of course, comfort for you and your family.
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