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basement

Standards
the floor space of a building, which is substantially or wholly below the level of the adjoining ground surface
Source - AS/NZS 3500.0:2003: Plumbing and drainage
HB50
usable storey of a building, situated partly or entirely below ground level
In the US, basement applies to a space having less than one-half its clear height below ground level, while cellar applies to a space having more than one-half its clear height below ground level.