When you export a drawing file from an AutoCAD Architecture 2022 toolset project folder, the drawing file is mapped to (Ifc)Site by default if the drawing includes at least one xref. The (Ifc)Site drawing may contain building objects and site geometry as well as xrefs.
Identifying information displays by default in the project, including project number, project name, and level assignments of xrefs, when you select a project drawing for export.
You control which xrefs in the project file are exported and how they display in the IFC file by either accepting the default level assignments or by specifying a different label. All drawings that are assigned to the same IFC Structure are exported into an IfcBuildingStorey in the IFC file.