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Choosing a Cot Sale In funeral hospitals and funeral homes mortuary cots need to be made available. It is crucial to select the appropriate one. It should be sturdy and easy to carry. It must also be safe for staff to use. The Class of Trade (COT) or assignment, has a significant impact on the calculations used to determine a manufacturer's Medicaid rebate liability as well as the estimated pricing for a government contract. COT assignment is also crucial to maintain accurate customer records.