We are adding a new closet by cannibalizing space from our rather large lower-level storage room / utility space. I am trying to understand if there are any stipulations around drywalling both sides of the new framing we'll build for the closet. Can we leave the "back" side that will be in the storage room "open" with exposed framing? The reason is both to have less drywalling work and also to be able to add additional support pieces or noggins when we build out the inside of the closet with shelves, etc.
There will not be any electrical wiring in this wall and it will not be next to our furnace or water heater, both of which reside on the other end of this 20'x20' room.