Roughed-in Fireplace

The house I’m inspecting on Friday has a wood burning fireplace on the main floor and a roughed-in fireplace below it in the basement. I don’t think I’ve run into this before - what does a roughed in fireplace consist of ?
Also my client wants to know how to properly close off the rough-in fireplace and panel over it - any suggestions.

It may be roughed in like this zero clearance type unit. Or maybe with less framing in place. Or it could be a masonry fireplace…hard to say for sure.

Here is a masonry fireplace roughed in:

And some details:

And another:

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The listing says Masonry. I suppose if you weren’t going to use the rough-n you would just close the damper and panel over it. You might cap off the flue where it comes out of the chase at the rooftop too.