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Choosing a Cot Sale In funeral homes and hospitals, mortuary cots must be made available. It is important to choose the appropriate one. It should be sturdy and easy to carry. 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 a manufacturer's Medicaid rebate liability and also the estimated pricing for a government contract. COT assignment also plays an essential role in maintaining accurate customer records. Cos