# Levels
In Rhino, **levels** can be created and managed directly through the BEAM panel. A level represents a horizontal reference plane used to organize elements by height, similar to levels in Revit. Each level is defined by a name and an elevation in the Rhino model units.
When exporting from Rhino, BEAM assigns geometry to levels differently depending on the target format.
{% hint style="success" %}
In BEAM, IFC uses levels for all geometry (blocks and loose), while Revit only assigns levels to blocks, matching them by name or finding the closest level automatically.
{% endhint %}
For **IFC**, both blocks and loose geometry are always linked to a level. If a level is explicitly set in BEAM, that level is used. If set to automatic, BEAM finds the closest level below the object: for blocks this is based on the insertion point, while for loose geometry it is based on the bottom corner of the bounding box.
For **Revit**, only blocks are assigned to levels. Either the assigned level is used, or, if set to automatic, the nearest level below the block insertion point is chosen. In this case, BEAM matches levels by name, so the Rhino level name must correspond to a level already present in the Revit model.
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