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Cot Sales and Ambulance Services The rise in sales of cots is due to the higher birth rate as well as the growing awareness of the importance of safety for babies. Many companies are also introducing cots which can be converted to day beds. To ensure the accuracy of government price calculation, it is essential to have an efficient and consistent method for assigning COT designations. A documented SOP as well as an auditing process that is thorough are essential. The d