If you have a ‘habitable’ space, it must meet the light/ventilation/power requirements/conditions. Further, if habitable and designated as a bed/sleeping room, then emergency escape/rescue, smoke detection, arc fault, etc…trigger. Non-habitable spaces are just that…do not meet the full requirements of habitable. I don’t believe you can have an “unfinished” space that is habitable. But can you have a “finished” (drywall only – which does not require a permit) area that is non-habitable…? is that considered finished…good question.
PWC does not have such a document or guideline.
Sean P. Farrell