When calibrating a test instrument (TI) on its current generation using the DMM 34465A as the standard and a suitable load in series, I think the uncertainty budget should not include the accuracy and the certificate uncertainty of the resistive load. Am I right?
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If I understand your question correctly, the load is only used to pull some current "X". Then the test instrument is calibrated to the reference DMM reading.
So the absolute value of X isn't important, as long as it's within an acceptable range determined by the calibration requirements.
Therefore I would agree that the accuracy and uncertainty of the load isn't a factor.

John D
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Many thanks John – Zaf May 27 '22 at 13:44