fourth year
It sometimes depends on what type of project it is. If it is a new structure, then the rough in is the underground waste/water piping. The next stage is the top out where tubs are set, the water is installed in the walls, and the various wastes and vents are piped above the floor and through the roof. The final phase is the finish when the toilets, sinks, etc. are installed and connected. If it is a remodel or addition, then the first two steps maybe able to be combined into one rough in stage, but in any case the toilets and sinks are still installed at the finish.
