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Choosing a Cot Sale Mortuary cots are mandatory equipment in funeral homes and hospitals. Choosing the right one is a matter of careful evaluation. It must be easy to move and robust. It must be secure for staff to use. Class of Trade (COT) assignments have a significant impact on the calculations that determine a pharmaceutical company's Medicaid rebate obligation and the calculation of prices for government contracts. COT assignment is also crucial for maintaining accurate customer records. C