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When you import textures in Google SketchUp, you will have three options...
... "Use As Image", "Use As Texture", and "Use As (new) Matched Photo".
The "Use As Image" option will import an image as if it were a billboard.
The "Use As Texture" option will import the image as a repeating texture, like wrapping paper.
If you select the "Matched Photo" option...
... you will automatically be taken to the "Match Photo" interface.
This is where you can align perspective lines...
... to create a 3D model from the image.