Luxury vehicle and Mercedes-Benz C-Class which particularly emphasize sporty handling. In the United States and Canada these vehicles, and larger premium offerings at the same market position, are known as entry-level luxury cars. The American and Canadian classification of entry-level luxury (formerly dominated by premium marques e.g. Buick, Oldsmobile, Mercury, Chrysler) is a broad category which includes not only compact executive cars, but also midsize to large cars and SUVs such as the Lexus ES, Acura TL, and Buick LaCrosse being similar in price to the BMW 3 Series and Mercedes-Benz C-Class. However, the ES, TL, and LaCrosse do not fall under
Luxury vehicle engineering is often used for cost savings, for example, the Lincoln vehicles that are based on Ford platforms or Acura models derived from Honda. Though widely used, the term luxury is broad and highly variable. It is a perceptual, conditional and subjective attribute and may be understood differently by different people: "What is a luxury car to some... may be 'ordinary' to others." According to the European Commission, the "luxury vehicle" segment is classified as F-segment. However, the boundaries between the traditional segments are increasingly becoming blurred and diluted as features once exclusive to luxury vehicles become standard equipment on