Both British and American English have different floor numbering systems. In British English, the level above the ground floor is the "first floor", whereas in American English, it is the " second floor".
Basements may be considered storeys, especially if they're partly above ground, as in a walkout basement. In which cases, it's typically called the "lower floor", " lower ground floor ", " terrace level ", etc. In some buildings, the top storey is a finished attic or garret.
Storeys can be used to classify buildings as low-rise, mid-rise or high-rise.
Low-rise buildings have one to four storeys.
A mid-rise building is typically 5-9 storeys.
And a high-rise building is typically 10 or more storeys.