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Choosing a Cot Sale In funeral homes and hospitals, mortuary cots must be made available. It is important to choose the right one. It should be easy to transport and robust. It must also be safe for staff to use. The Class of Trade (COT), or assignment, has a significant impact on the calculations that determine a manufacturer's Medicaid rebate liability and the pricing calculated for a government contracts. COT assignments also play a crucial role in maintaining accurate customer records. Cost Many small-scale manufacturers utilize COTS software to cut costs