I can give you some dummy example which is mentioned in the Odoo official documentation.

class Screen(models.Model):
    _name = 'delegation.screen'
    _description = 'Screen'

    size = fields.Float(string='Screen Size in inches')

class Keyboard(models.Model):
    _name = 'delegation.keyboard'
    _description = 'Keyboard'

    layout = fields.Char(string='Layout')

class Laptop(models.Model):
    _name = 'delegation.laptop'
    _description = 'Laptop'

    _inherits = {
        'delegation.screen': 'screen_id',
        'delegation.keyboard': 'keyboard_id',
    }

    name = fields.Char(string='Name')
    maker = fields.Char(string='Maker')

    # a Laptop has a screen
    screen_id = fields.Many2one('delegation.screen', required=True, ondelete="cascade")
    # a Laptop has a keyboard
    keyboard_id = fields.Many2one('delegation.keyboard', required=True, ondelete="cascade")

https://www.odoo.com/documentation/12.0/developer/reference/orm.html#delegation #reference

Practical Example with res partner

class ResPartner(models.Model):
    _inherit = "res.partner"

    name = fields.Char("Name")

class PartnerBank(models.Model):
    _name = 'res.partner.bank'

    name = fields.Char("Name")
    swift_code = fields.Char("Bank Swift Code")
    account_number = fields.Char("Bank Account Number")

class PayrollPayee(models.Model):
    _name = 'payroll.payee'
    _description = 'Bank Export Template'

    _inherits = {
        'res.partner': 'partner_id',
        'res.partner.bank': 'bank_id',
    }

    bank_id = fields.Many2one('res.partner.bank', required=True, ondelete="cascade")
    partner_id = fields.Many2one('res.partner', required=True, ondelete="cascade" )
    

record = env['payroll.payee'].create({
    'partner_id': env['res.partner'].create({'name': "Employee Name"}).id,
    'bank_id': env['res.partner.bank'].create({'name': 'Bank', 'swift_code': 'SW1234', 'account_number': 'BJ23345434212'}).id,
})