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Choosing a Cot Sale Mortuary cots are mandatory equipment in funeral homes and hospitals. Selecting the right one is a matter of careful analysis. It should be sturdy and easy to carry. It should also be safe for staff to use. Class of Trade (COT) assignments have an impact on calculations that fuel a pharmaceutical manufacturer's Medicaid rebate liability and the calculated prices for government contracts. COT assignments also play an important role in keeping accurate records of customers