The article does not really say one way or another, but I also suspect that they are just going to lease them. But do a lease from day one, rather than a sales and lease back transaction.

I don't know if it is an accounting trick. It is pretty SOP for many airlines to get planes this way. Look at how many orders GE-CAS or IFLC place with Boeing and Airbus. But yes, it certainly is an indication that cash is harder to come by for Norwegian than it has been.