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Choosing a Cot Sale Funeral cots are an essential piece of equipment in funeral homes and hospitals. The selection of the best one is a matter of careful consideration. It should be durable and easy to transport. It must also be safe to use by staff. Class of Trade (COT) assignments have an impact on calculations that determine a pharmaceutical company's Medicaid rebate liability and the calculated pricing for government contracts. COT assignment is also crucial for maintaining accurate customer records. Cos