There's one difference between Bank of America and UPS that won't show up on the balance sheet.

Customers hate Bank of America. This feeling -- generated by excessive fees, impenetrable call centers and foreclosure horror stories -- is reflected in the American Customer Satisfaction Index.

And customers love UPS.

ACSI rates companies based on thousands of consumer satisfaction surveys. The most-hated include large banks, airlines, power and telecom companies.

"These are not terribly competitive industries, as the switching barriers for most of them are quite high," ACSI's David VanAmburg told us. "In other industries, like the food or clothing sector, the competition is huge. They bend over backwards to make customers happy, because they have to."