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How to Choose a Sale Cot Mortuary Cots are a vital piece of equipment used in funeral hospitals and funeral homes. They allow staff to safely and respectfully transport bodies. They also provide a hygienic and comfortable resting area for the body. COTS items play a critical role in the federal marketplace however they aren't easy to manage. This blog will discuss how COTS items fit into GSA schedules, and other regulations for government procurement.