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Choosing a Cot Sale In funeral homes and hospitals funeral homes, mortuary cots have to be made available. Choosing the right one is a matter of careful evaluation. It must be durable and easy to transport. It should be secure for employees to use. The Class of Trade (COT), or assignment, has a major impact on the calculations used to determine the manufacturer's Medicaid rebate liability as well as the estimated pricing for a government contract. COT assignments are also essential to ensure that customer records are accurate. C