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Choosing a Cot Sale In funeral hospitals and funeral homes funeral homes, mortuary cots have to be provided. Choosing the right one requires careful analysis. should be simple to transport and durable. It must 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 as well as the estimated pricing for a government contract. COT assignment also plays an important role in keeping accurate records of customers. Cost Many small co