On February 21, 2002, approximately 1815 mountain standard time, a Cessna 172A, single-engine airplane, N6854X, sustained substantial damage when it collided with terrain during the go-around from a simulated emergency landing near Albuquerque, New Mexico. The airplane was owned and operated by the pilot under 14 Code of Federal Regulations Part 91. The private pilot and his passenger did not receive injuries. Visual meteorological conditions prevailed for the local flight, and a flight plan was not filed. The personal flight departed Albuquerque at 1730. On the Pilot/Operator Aircraft Accident Report (NTSB Form 6120.1/2), the pilot reported that the airplane was over flat terrain with sparse scrub brush vegetation and several dirt roads. During the performance of a full flap (40 degrees) practice emergency landing, the pilot allowed the airplane to get "too low" before initiating a go-around, and the main landing gear touched down on a dirt road. The pilot applied full power; however, the airplane veered to the left, and the left main landing gear struck a berm on the side of the road. The pilot selected partial flaps and continued to execute the go-around. The airplane bounced several times, stalled, and struck the ground. The nose landing gear collapsed, and the airplane came to rest inverted. The FAA inspector, who responded to the site, found the airplane resting upside down in an open field. The vertical stabilizer, rudder, and wings were damaged.