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Choosing a Cot Sale In funeral hospitals and funeral homes mortuary cots need to be provided. Choosing the right one is a matter of careful analysis. It must be robust and easy to move. It should also be safe to use by staff. Class of Trade (COT) assignments have an impact on computations fueling a pharmaceutical manufacturer's Medicaid rebate obligation and the calculation of prices for government contracts. COT assignment also plays an essential role in maintaining accurate customer records. Cost Many small-scale manufacturers utilize COTS software