If you used layers, instances, or colors to organize objects in the scene, that structure is maintained when the model is exported.
Exported objects with modifiers assigned to them are affected by the current state of the modifier. For instance, if the Taper modifier assigned to a box is turned off, the exported scene shows a non-tapered box.
When you open an exported drawing in AutoCAD, you are presented with an isometric (3/4) view looking toward the positive XY direction instead of a Front elevation view.
The isometric view of an exported model opened in AutoCAD
The exporter also sets two AutoCAD system variables: