The job of the calibration frames is to calibrate the light frames, i.e., the actual images of your target, by removing from them:
This allows you to “clean up” the light frames before you register and stack them, to produce the final image.
Astrophotography, Pixel by Pixel: Part 6 - Dirty Buckets and Calibration Frames
Part 6 - Dirty Buckets and Calibration Frames
Flats on a Budget in Sharpcap 3.1 Pro "Revised"
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Guide To Calibration Frames - Lights, Darks, Flats, Dark_Flats, and Bias