Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. It costs about the same to get the Lexus GS 300 to the dealership as the Hyundai Azera. The Hyundai Azera guzzles a lot of gas compared to the GS 300. Producing an exact fuel economy evaluation is so tricky that some think not even the federal government can do it, but it looks as though the GS 300 is the winner with respect to fuel economy. Regarding MSRP, the Lexus GS 300 costs significantly more than the Hyundai Azera. 

Utility
The Hyundai Azera and the Lexus GS 300 can accommodate the same number of passengers.

Convenience
The Lexus GS 300's fuel tank will need to be replenished a little less often than the unit in the Hyundai Azera.

Comfort
Taller drivers will substantially enjoy the extra head room in the Hyundai Azera's front cabin compared to the GS 300. The Azera offers more head- and leg-room to your passengers.

Dimensions
The Hyundai Azera is markedly heavier than the Lexus GS 300. Your wallet will hurt more every time you fill up the Azera than the 300 because of its more capacious tank. The GS 300 and the Hyundai Azera compete for the same parking spaces. The 300's shorter wheelbase may produce a less-settled highway ride but a more agile feel in daily traffic than the Hyundai Azera.

Performance
Regarding horsepower, the Hyundai Azera packs quite a punch and will knock the GS 300 down a few rungs. However, remember that high horsepower engines often command higher insurance premiums.

Handling
The Hyundai Azera has markedly wider tires than the Lexus. Keep in mind that wider tires can improve handling, while smaller tires might improve gas mileage. With their similar turning radiuses, the GS 300 and the Hyundai Azera most definitely handle about the same into and out of tight spots.

Drivetrain
The Hyundai Azera's engine is tremendously larger than the GS 300. Keep in mind that more massive engines may use more gas than smaller ones. Torque is roughly equivalent to acceleration, and in this respect, the Hyundai Azera is markedly more powerful than the Lexus.

Overview
The basic after-sale protection that comes with the GS 300 isn't quite as generous as the Hyundai Azera's.

Albany, NY
[Wikipedia]

Albany is the capital of the U.S. state of New York. As of the 2000 census, it has a population of 95,658. It is the county seat of Albany County.

The City of Albany lies 145 miles (233 km) north of and slightly east of New York City, and slightly to the south of the juncture of the Mohawk and Hudson Rivers. Albany has close ties with the cities of Troy, New York and Schenectady, New York, forming what is generally known as the Capital District, which in turn makes up the bulk of the Albany-Troy-Schenectady Metropolitan Statistical Area.

Albany is built on the site of the Dutch Fort Orange, and its surrounding community of Beverwyck. The English acquired the site from the Dutch in 1664 and renamed it Albany, in honor of the Duke of Albany. A 1686 document issued by Thomas Dongan granted Albany an official charter.

Today, Albany remains a center of government and education.

Albany is sometimes referred to as "Smallbany", with varying degrees of affection or derision. "Smallbany" generally infers that Albany's culture lacks sophistication when compared to such large metropolitan areas as New York City or Boston. Former New York City Mayor Ed Koch's dismissal of Albany as "a City without a good Chinese restaurant" provides one nationally-reported example of the so-called "Smallbany mentality", which has also been reinforced by references to Albany in sitcom or film scripts as a provincial backwater. Albany's reputation for cultural mediocrity may also stem from its status as the "most average City in America:" the region's demographics more closely mirror national averages than those of any other city, making Albany an ideal and popular standard test market for new business and retail products.

Local media have reported on the "Smallbany mentality" and its effects on the local arts and music communities. Despite the perceived lack of outside recognition for many of its cultural activities, however, Albany does indeed possess an active home-grown artistic community, and serves as a key regional crossroad for nationally touring artists and acts. In recent years, the city's government has invested marketing and financial resources to cultivate venues and neighborhoods that can attract after-hours business, as well as public art installations. Pearl Street, Broadway and Lark Street now serve as the most commercially active entertainment areas in the City. Summer concert series are sponsored by the City and local businesses at the Corning Preserve, Tricentennial Square and the Empire State Plaza. Albany's independent and underground artists, musicians and writers actively work in a variety of clubs, bars and coffee houses located throughout the City, many of them outside of those more commercially active areas. Metroland, the alternative newsweekly of the Capital Region, generally provides a focal point for previewing, reviewing and interviewing independent local artists and performers.

The Albany Symphony Orchestra, Capital Repertory Theatre and Albany Insitute of History and Art provide outlets for locally composed, created and curated works, as well as traveling exhibitions and shows. The recently renovated Palace Theatre and the The Egg provide mid-sized forums for music, theatre and spoken word performances. The Pepsi Arena (which will be renamed the Times Union Center in 2007) serves as the city's largest musical venue for nationally and internationally prominent bands, as well as trade shows, sporting events and other large-scale community gatherings. The New York State Museum  is a major cultural draw, focusing on fine arts, natural history, and New York's economic, political and social histories. Additionally, there are several small, private art galleries and antiquarian book shops in Albany, mainly clustered around Lark Street between Washington Avenue and Madison Avenue. Albany also has two independent film theatres, as well as performing and fine arts venues associated with the University at Albany and College of St. Rose.