Finish describes the extent and quality of items, workmanship, and attention to detail in the house. It is measure of the quality of construction (for example, Tallowwood, Tasmanian oak or Jarrah floors) as well as the number and quality of prime cost (pc) items.

PC items are those fixtures which are included at cost by the builder. That is, in the building contract they are not separately costed as the actual cost is not determined until date of purchase. This also allows the owner some flexibility in the type, quality and extent of PC items to be included in the house.

PC items include:

The valuer can usually determine finish by the attention to detail. For example, there is a rule of thumb that state; "if the front door knob is expensive, then the finish for the rest of the house is also of a high standard".