At SB 3.10.28 the bhutas are named with the pretas and the pishachas: 'bhUta-preta-pishAchAsh cha vidyAdharAH kinnarAdayaH'. These ten creations are told as made by the creator of the world.
Group
Bhutas
भूत
The bhutas are a class which the Bhagavata counts in the closing list of the ten creations. At SB 3.10.28: 'bhUta-preta-pishAchAsh cha vidyAdharAH kinnarAdayaH / dashaite vidurAkhyAtAH sargAs te vishvasR^ik-kR^itAH'. Note that the word bhUta also carries the sense of an element in the Bhagavata, as at SB 3.5.31 'bhUta-sUkShmAdiH'; here it names a class of beings.
Śrīmad Bhāgavata Mahāpurāṇa 3.10.28 — Sanskrit Wikisource (pinned chapter page; Devanagari from the cross-validated transcription in validation/sanskrit_skandha3.json)
Named in the closing list of the ten creations