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Choosing a Cot Sale In funeral homes and hospitals, mortuary cots must be provided. Choosing the right one is a matter of careful consideration. It should be easy to move and robust. It must also be secure to use by staff. The Class of Trade (COT), or assignment, has a major influence on the calculations that determine the manufacturer's Medicaid rebate liability and also the calculated pricing for government contracts. COT assignments also play a crucial role in maintaining accurate records of customers. Cost COT