Basement restoration costs will rely on a few factors. The size of the basement, the features of the finishing, the labor involved in the process, the materials for purchase, and the current state of the basement before finishing. Moisture control and insulation are often primary concerns in basement finishing costs, and most contractors will give an estimate based on the time and materials needed to ensure a dry, ventilated basement. Installing bathrooms, bars, electrical outlets and other features not present in the basement can add to basement finishing costs as well.

The primary goal of a basement finishing project is to ensure the space is habitable for everyday use. This means that central basement finishing costs will include the materials and processes necessary to make sure the basement is relatively waterproof and well-ventilated. Mold and mildew can cause illness, especially in children, and excess moisture in the basement can lead to rot in walls and ceilings. Concrete walls will often necessitate waterproofing, and windows and doors may need to be installed to ensure proper ventilation of the space. An air transfer system may be necessary in more moist basements; this set-up will take moist air from inside the basement and transfer it to the outside of the building, while taking fresh air from outside and sucking it inside

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