In order for you an unfinished look for your basement ceiling, you can skip this phase. However, if you want to deal with exposed pipes, valves, wires, and other goods, you are able to put in drywall over the ceiling using the similar technique you probably did over the walls. https://basementfinishing47037.vblogetin.com/39489101/5-simple-statements-about-basement-refinishing-contractors-explained