P.I.E. is a simple way to talk about the most common structure for academic paragraphing, where a successful body paragraph will most likely follow this pattern:

• P: It begins by stating its Point in a topic sentence, which indicates the paragraph’s focus. (When placed at the beginning of the paragraph, the topic or point sentence cues readers and helps them understand what they should expect from the paragraph: without this orientation, readers are more likely to be confused.)
• I: It offers Information that supports the point, in the form of Illustrations (such as data, quotations, or anecdotes, often from other texts).
• E: It follows up with Explanation and Evaluation or Elaboration to help readers understand meaning.

There are other ways to talk about academic paragraph structure; some call it “tell/show/share” or “tell me/show me/so what,” for instance. Whatever helps you, personally, understand and remember is fine.