To qualify as "Finished Area," rooms must be:

The requirement for a room to be classified as "Finished Area" is that it must be heated and accessible. This means that the space should be able to maintain a comfortable temperature for use throughout the year and should be reachable from other living areas within the structure. Accessibility ensures that the finished area can be utilized effectively, contributing to its functionality as part of the living space.

Having heating is important because it signifies that the area is livable and can be used in various weather conditions, while accessibility ensures that it can be easily entered from other parts of the home.

The other options, while they may describe certain characteristics of a room or area, do not address the crucial elements of heating and accessibility that define what constitutes a finished area in real estate terms.