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In the paper there are analyzed the procedures used in the process of calibrating concerning control and measurement equipment. There was assumed the mathematical model of the measuring instrument which was then analyzed. The factors that result from the imperfect technical condition of the control and measurement equipment and may have an impact on the measurement results were also analyzed. Models of errors’ models were assumed that may affect the calibration results. The static calibration of control and measurement equipment was analyzed. The results of numerical simulations concerning the static calibration of control and measurement equipment were presented, taking into account the linear and non-linear processing functions of the measurement equipment. The results of computations obtained for various models of processing functions were compared with each other and conclusions were drawn regarding the accuracy of the mapping of the measured quantity.