On October 7, 2011, at 1640 central daylight time, N642EZ, a Cessna 150L, sustained substantial damage during a forced landing to a field after a loss of engine power while on approach to the Concordia Parish Airport (0R4), Vidalia, Louisiana. The commercial pilot, the sole occupant, was not injured. The airplane was registered to and operated by a private individual. No flight plan was filed for the flight that originated at the Cleveland Municipal Airport (RNV), Cleveland, Mississippi, about 1450. Visual meteorological conditions prevailed for the repositioning flight conducted under 14 Code of Federal Regulations Part 91. In a written statement, the pilot said he began his descent approximately 10 miles from the airport. When he was approximately 5 miles from the airport he applied carburetor heat to “reduce throttle/RPM and increase descent rate.” However, when he applied carburetor heat, the engine lost a “significant” amount of RPM. The pilot immediately turned off the carburetor heat and the engine continued to lose all power. The pilot made a forced landing to a recently plowed cotton field and subsequently flipped over. Inspectors with the Federal Aviation Administration (FAA) performed a postaccident examination of the airplane and the engine. According to one of the inspectors, the airplane's vertical stabilizer, rudder and firewall sustained substantial damage. The nose landing gear was displaced aft and both wings exhibited impact damage. Fuel was found in the fuel lines to the gascolater and also in the gascolator and carburetor bowl. This fuel was blue in color and absent of debris and water. Compression and valve train continuity were established to each cylinder via manual rotation of the propeller and spark was produced to each ignition lead. No mechanical anomalies were noted with the engine. At 1635, weather at Natchez-Adams County Airport (HEZ), Natchez, Mississippi, about 11 miles east of the accident site, reported wind from 140 degrees at 10 knots, visibility 10 miles, few clouds at 6,500 feet, scattered clouds at 8,500 feet, temperature 84 degrees Fahrenheit, dewpoint 61 degrees Fahrenheit, and a barometric pressure setting of 30.12 inches Hg. According to the Department of Transportation/FAA Carburetor Icing Probability Chart, the weather conditions at the time of the power loss were conducive to serious carburetor icing at glide power.