Notes

Partitioned finish. This higher cost rate assumes a level of finish that is commensurate with the main level. The area is divided into rooms, each with heat ducts and the proper number of electrical receptacles included in the rate. The cost rate for the partitioned finish is selected from the square foot column that applies to the entire foundation. So if the foundation is 1,200 sq. ft., the rate for basement finish is selected from the same column, even if the finished area is 400 sq. ft. For example, the finished partitioned rate for a 1,200 sq. ft. foundation is $26.17; that figure should be used even if the area that is actually finished is only 400 sq. ft. Look at the table on the next page for basement cost rates, specifically the column for 1,200 sq. ft. If the residence had 8-inch-thick, poured concrete walls, the rate for the unfinished basement is $16.18 per sq. ft. and $26.17 is used for the rate that is applied to the 400 sq. ft of partitioned finished area.