DIY guys get in here. finishing basement and garage.

[gnihcraes]

Use Steel Studs. Floating walls. Easier to move around if you decide during the build that part of your layout isn't working as you thought.

Steel doesn't rot or mold, since it's a basement and potential for leaks from above or perimeter drains.

As noted by Def90, blue tape the areas and see what you like.

My 2 cents.

[Great-Kazoo]

Where to begin, hopefully your water heater, furnace and sump pump are all close together that way you can frame 1 room around all of them and mame that a mechanical room. There is no such thing as a floated concreat slab, as it is not a part of the foundation, it is poured after the walls and right on top of dirt. I don't like the idea of hardwood on a concrete slab because if the concrete heaves at all your hosed, I would just do carpet everywhere except the mech. room. I did a drop tile ceiling so that way you still have access to everything that is up there, it look good and is not that much more than drywall. I hope some of this helps, I just did mine and love it( the basement) I framed houses for 10 years and did it all myself. If your not far from me I could come over a give you some pointers.

This

Use Steel Studs. Floating walls. Easier to move around if you decide during the build that part of your layout isn't working as you thought.

Steel doesn't rot or mold, since it's a basement and potential for leaks from above or perimeter drains.

As noted by Def90, blue tape the areas and see what you like.

My 2 cents.

And this. The only thing i would do instead of carpet would be a laminate floor. Solid / real wood flooring has minimal if any give, carpet is a nice insulator. However with either, seeing how you have a sump pump [which never fail} you can have mold issues if a water leak or flooding occur. The laminate is a litte hardier AND very easy to replace IF yo uhad flooding or movement in the concrete.