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Choosing a Cot Sale In funeral hospitals and funeral homes mortuary cots need to be made available. It is crucial to select the appropriate one. It should be easy to transport and durable. It should be secure for employees to use. 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 also plays a crucial role in maintaining accurate customer records. Cost