Its kinda hard to understand your question. I know what you're asking, I just don't know why. Briefly, eventually, the calcium will exist as a finely powdered ash, of some refectory compound, in your case CaO. This has no bearing on how a AAS instrument works. At least some of the calcium salt sample, when dispersed in a high energy flame, exists as free Ca2+. Its the ionic Ca2+ that absorbs the wavelengths of light from the hollow cathode lamp. If you have to balance the equation for the overall reaction, then you have to use CaO as a product, but this has no bearing on how AAS works.