I am not too sure of the example there. Looks like code that would be better off inside a partial to me. The example you’re giving seems more like an anti pattern than a pattern.
It could still be used to represent what code shouldn’t go inside a helper though, so not everything is in vain.
How about some code that calls out to another class, similar to this:
def money(value)
Money.parse(value)
end
That would show that a helper can be used to shorten and reduce repetitiveness of code in the views.