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.
Thanks.

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.

http://www.lindal.com/atlantic/~img/OobuhlerfireplaceframeP4170006.JPG

Here is a masonry fireplace roughed in:
http://www.rumford.com/emissions/images/Myronstdtest18.jpg

And some details:

http://images.oldhouseweb.com/stories/bitmaps/737/Image2.gif

And another:

0000000 (Small).jpg

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.