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Choosing a Cot Sale Funeral cots are an essential piece of equipment in funeral homes and hospitals. It is essential to select the right one. It must be easy to carry and durable. It must also be secure for staff to use. The Class of Trade (COT) or assignment, has a major impact on the calculations used to determine the manufacturer's Medicaid rebate liability and the estimated pricing for a government contracts. COT assignment is also crucial to en