In fluid mechanics, it is well accepted that the Euler equation is one of the reduced forms of the Navier-Stokes equation by truncating the viscous effect. There are other truncation techniques currently being used in order to truncate the Navier-Stokes equation to a reduced form. This paper describes one such technique, suitable for adaptive domain decomposition methods for the solution of viscous flow problems. The physical domain of a viscous flow problem is partitioned into viscous and inviscid subdomains without overlapping regions, and the technique is embedded into a finite volume method. Some numerical results are provided for a flat plate and the NACA0012 aerofoil. Issues related to distributed computing are discussed.