The aircraft impacted terrain at about 0840 Mountain time during a go-around from a simulated engine-out landing. The flight instructor and his student were not injured, but the airplane sustained substantial damage. The flight was being operated in visual conditions. According to the flight instructor, his student was practicing a simulated engine-out approach, with the intention of executing a go-around during the last part of the final approach. The go-around was initiated when the airplane was about 100 feet agl by the student, who pushed the throttle to the full-forward position. The engine momentarily coughed and the airplane continued to sink. Just as the engine accelerated to full power, the airplane struck the ground on rough/uneven terrain. The accident sequence resulted in both external and internal damage to both wings.
