Try this extension to export directly from Sketchup 5D+ Auto VBO now supports export 2D DXF with layers
Obviously you will lose all comments, measures, etc. that you added in Layout but you will get a rather decent DXF File with LAYERS!!! I am experimenting with it right now and like what I am seeing. The only thing I don’t get about this plugin. If @Cyentruk can do it - why can’t Trimble implement this natively… 