How to use a class in CDS Views (@Analytics.readClassName annotation) ?

Dear Experts,

I have come across a standard CDS where they have used some class in a CDS View. I tried to replicate the same but i was facing some challenges.

Does anyone knows about how to implement or has any links for blogs which explains how to implement it ?

Below is an example of standard CDS view where it been use

CDS View: I_FINANCIALSTATEMENTCUBE

Thank you in advance.

Kind regards,

Shailesh Yadav