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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 consideration. It must be sturdy and easy to carry. It must also be secure to use by staff. 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 are also vital to maintain accurate customer records. Cost Many small man