On April 22, 2006, at 2145 mountain standard time, a Cessna 172S, N679SP, sustained substantial damage subsequent to a runway overrun during landing at the Malad City Airport (MLD), Malad City, Idaho. The airplane was being operated by Air Center of Salt Lake, West Jordon, Utah, as an instructional cross-county flight under the provisions of Title 14, CFR Part 91. The private pilot receiving instruction (pilot "A") and the commercial pilot/certified flight instructor (pilot "B") were not injured in the accident. Visual meteorological conditions prevailed for the night cross-country flight that originated from Salt Lake City Municipal 2 Airport (U42), Salt Lake City, Utah, at 2035. A flight plan had been filed, however it had not been activated. In a written statement dated April 27, the private pilot, who was at the controls during the accident, stated that after a high approach the airplane touched down at a point where it was "...too late to execute a missed approach, because we had used so much of the runway. We both slammed on the brakes and started skidding off the end of the runway. We went through a barbed wire fence and hit a ditch. Hitting the ditch launched the aircraft over a road. We went through another fence and hit another ditch, flipping the aircraft upside down." In a written statement dated April 29, the commercial pilot/certified flight instructor reported that the airplane was too high during the approach and just as he was going to instruct the pilot to go-around "...the wheels touched down and the tires started to lockup." Both pilot statements are contained in the public docket associated with this report.