Cotangent shares tangent's sign pattern: positive in Quadrants I and III where the legs agree, negative in II and IV where they differ.
Cotangent — Step 4: reference angle at 140°
At 140° the reference-angle arc shows the same magnitude — the quadrant alone decides the sign.
At the frozen 140° the legs disagree in sign, so cot140° is negative — the dot sits below the axis.