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Choosing a Cot Sale In funeral homes and hospitals mortuary cots need to be available. It is important to choose the right one. It must be sturdy and easy to carry. It must be secure for staff to use. The Class of Trade (COT) or assignment, has a major impact on the calculations used to determine a manufacturer's Medicaid rebate liability as well as the calculated pricing for government contracts. COT assignment also plays an important role in keeping accurate records of customers. Cost Many small companies use COTS software to cut costs. Howev